Find
DRC-01B under Rule 88C is about output tax: liability in GSTR-1 is higher than in GSTR-3B. DRC-01C under Rule 88D is about input credit: ITC in GSTR-3B is higher than in GSTR-2B. Both need a Part B reply and both block GSTR-1 if ignored.
GST
DRC-01C compared with DRC-01B
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Rule 88C, CGST Rules 2017; Rule 88D, CGST Rules 2017; Rule 59(6), CGST Rules 2017
Analysis
It is possible to receive both for the same month, for example if you under-reported sales in GSTR-3B and over-claimed ITC. Handle them separately with separate DRC-03 payments if needed. Since GSTR-3B liability is now auto-filled and locked, DRC-01B is less common, but DRC-01C remains frequent.
Close
- Check which intimation you received
- Reconcile GSTR-1 vs GSTR-3B for DRC-01B and GSTR-2B vs GSTR-3B for DRC-01C
- Reply to each in its own Part B
- Pay separately through DRC-03 where needed
Connect now
A Savvy replies in minutes.
Fixed price before you pay. Your Savvy is paid only after you accept the work.
General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.