Answer

1. F

   Facts

   Four records describe the same month: your books, GSTR-1 (sales you reported), GSTR-3B (tax you paid) and GSTR-2B (credit your suppliers reported). The portal now compares them automatically through DRC-01B, DRC-01C and scrutiny, so gaps surface as notices.

2. P

   Provisions and law

   • Rule 88C, CGST Rules 2017Intimation DRC-01B when GSTR-1 liability exceeds GSTR-3B liability beyond a limit
   • Rule 88D, CGST Rules 2017Intimation DRC-01C when ITC in GSTR-3B exceeds GSTR-2B beyond a limit; reply in 7 days
   • Sec 61, CGST Act 2017Scrutiny of returns by the proper officer
3. A

   Analysis

   A gap found in the same month is fixed with GSTR-1A or a small adjustment. The same gap found at year end may be past the Sec 16(4) or Sec 34 limits and turns into tax plus interest. A 30-minute monthly check is cheaper than one ASMT-10 reply.

4. C

   Conclusion

   1. 1Fix a monthly date for the check, ideally after the 14th
   2. 2Compare books with GSTR-1 for sales
   3. 3Compare books and GSTR-2B with GSTR-3B for credit
   4. 4Record differences and their fix in a monthly note

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