GST
Several DRC-01B intimations for different months
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Facts
Each DRC-01B relates to one return period. You file a separate Part B reply for each intimation, each within 7 days.
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
- Rule 59(6), CGST Rules 2017GSTR-1 for the next period cannot be filed if a DRC-01B intimation has not been answered or paid
Analysis
A single reconciliation covering all four months helps, but the portal needs a reply against each reference number. If one month's gap was caught up in a later month, explain the carry-over in both replies so the figures tie. Pay any net shortfall once through DRC-03 and quote the ARN in the replies it relates to.
Conclusion
- List each intimation with period and amount.
- Prepare one reconciliation across all months.
- Pay the net shortfall with interest by DRC-03.
- File Part B for each intimation with the relevant explanation.
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