Find
Rule 88C sends DRC-01B when GSTR-1 liability exceeds GSTR-3B liability beyond the notified limit. You pay the difference with interest through DRC-03 or explain it in Part B within 7 days.
GST
DRC-01B for GSTR-1 liability higher than GSTR-3B
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Provisions
Rule 88C, CGST Rules 2017; Sec 50(1), CGST Act 2017; Rule 59(6), CGST Rules 2017
Analysis
If the gap is because some invoices were wrongly reported in GSTR-1, explain and correct through amendment. If tax was really short paid, pay with 18 percent interest from the due date. Not replying blocks your next GSTR-1. From the July 2025 period, 3B liability is auto-filled from GSTR-1 and locked, so new gaps should be rare.
Close
- Compare GSTR-1 and 3B liability for the period.
- Identify the cause of each gap.
- Pay true shortfall with interest through DRC-03.
- File Part B of DRC-01B within 7 days.
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