GST
Monthly check to avoid DRC-01B
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Facts
DRC-01B comes from a gap between GSTR-1 and GSTR-3B. A monthly check of sales register, GSTR-1 and GSTR-3B before filing removes most causes.
Provisions and law
- Rule 88C, CGST Rules 2017If GSTR-1 tax exceeds GSTR-3B tax beyond the set limit, intimation in DRC-01B Part A; within 7 days pay through DRC-03 or explain in Part B
- Sec 35, CGST Act 2017Accounts to be maintained
Analysis
Run three checks each month: sales register equals GSTR-1, GSTR-1 equals 3B liability, and full tax is paid. Report credit notes and amendments in the same month. Small monthly fixes are cheaper than a 7-day scramble.
Conclusion
- Close books by the 5th of next month.
- Match sales register with GSTR-1 draft.
- File GSTR-1, then check 3B auto-filled liability.
- Pay the full liability in 3B.
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Liability mismatch
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