Compliance Pack
Liability mismatch intimation, DRC-01B reply
What this means, checked by a CA
If the tax you paid in GSTR-3B is lower than the sales you reported in GSTR-1, the portal sends DRC-01B and blocks your next GSTR-1 until you reply. We reconcile the two returns, pay any real shortfall through DRC-03 with interest, and file the Part B reply explaining the rest.
₹1,999
As needed, + 18% GST
- Delivered in Within 3 working days of the intimation, inside the 7 day limit
- Due: Reply in Part B within 7 days of the DRC-01B Part A intimation
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 5 items
DRC-01B Part A reference number
Identifies the intimation
GSTR-1, IFF and GSTR-1A for the period
Liability side of reconciliation
GSTR-3B for the period and next
Tax paid side
Sales register and credit notes
Explain timing and errors
DRC-03 ARN if already paidOptional
Entered in Part B sub-part 1
DiscussionWhat we discuss · 4 items
Was the difference paid in a later month's GSTR-3B?
Explained as timing; interest may still be due
Is the GSTR-1 figure wrong (typo, B2C to B2B, duplicate)?
Explain and amend, no tax
Were credit notes reduced in 3B but not reported in GSTR-1?
Report them; explain
Is any part a real short payment?
Pay through DRC-03 with interest
FormsForms we file · 5 items
Download Part A and reconcile GSTR-1 or IFF against GSTR-3B for the period
Where: Services > Returns > Return Compliance > Liability Mismatch (DRC-01B). Due: Day 1
Pay any real shortfall by DRC-03 with cause Liability mismatch - GSTR-1 to GSTR-3B
Short tax x 18% x days from due date to payment / 365
Where: https://www.gst.gov.in. Due: Before Part B
File Part B: ARN in sub-part 1 and or reasons in sub-part 2 (up to 500 characters)
Where: https://www.gst.gov.in. Due: Within 7 days of Part A
Verify with EVC or DSC and download the filed PDF
Where: https://www.gst.gov.in. Due: Same day
Check that GSTR-1 for the next period is unblocked
Where: https://www.gst.gov.in. Due: Same day
DeliverablesWhat you get · 3 items
Filed DRC-01B Part B and PDF
When: Within 7 days
DRC-03 acknowledgement if paid
When: Same day
Reconciliation note
When: With reply
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