Answer

1. F

   Facts

   DRC-01B compares returns month by month. If tax missed in one month's GSTR-3B was paid in a later month, that is a valid explanation in Part B. Interest under Sec 50 is still due for the delay.

2. P

   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 50, CGST Act 2017Interest at 18 percent a year on tax paid late, on the cash part of the liability
3. A

   Analysis

   Say ₹28 lakh tax for March was paid in April's 3B. In Part B, explain that the tax was discharged in the April return and give its ARN. Interest at 18 percent for about 30 days on ₹28 lakh is about ₹41,400, payable through DRC-03 if not already paid.

4. C

   Conclusion

   1. 1Map the shortfall to the later 3B where it was paid.
   2. 2Compute interest for the days of delay.
   3. 3Pay interest by DRC-03 if pending.
   4. 4Explain in Part B with both return ARNs.

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