Answer

1. F

   Facts

   Your Part B text is short, so the support sits in your file. Keep a reconciliation of GSTR-2B to GSTR-3B for the period, invoice lists for each cause, bills of entry, RCM challans and ledger extracts. Books must be kept for 72 months under Sec 36.

2. P

   Provisions and law

   • Sec 35, CGST Act 2017Accounts and records to be kept at the principal place of business
   • Sec 36, CGST Act 2017Books and records must be kept for 72 months from the annual return due date
   • Rule 88D, CGST Rules 2017Intimation DRC-01C when ITC in GSTR-3B exceeds GSTR-2B beyond a limit; reply in 7 days
3. A

   Analysis

   Officers who later issue ASMT-10 or DRC-01A often ask for the same reconciliation. If it is ready, the reply takes a day. A good file shows the GSTR-2B figure, each adjustment with amount and evidence, and the GSTR-3B figure.

4. C

   Conclusion

   1. 1Prepare a GSTR-2B to GSTR-3B bridge for the period
   2. 2Attach invoice lists and documents for each item
   3. 3Save the filed DRC-01C and any DRC-03
   4. 4Store everything with the month's return papers

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.