Find
Under Rule 88C, if the tax in GSTR-1 for a period exceeds the tax paid in GSTR-3B beyond a limit, the portal issues DRC-01B. You must pay the difference or explain it in Part B within seven days, otherwise GSTR-1 for the next period is blocked.
GST
GSTR-1 higher than GSTR-3B and DRC-01B
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Provisions
Rule 88C, CGST Rules 2017; Rule 59(6), CGST Rules 2017
Analysis
Since GSTR-3B liability is now auto-filled and locked from GSTR-1, new gaps mostly come from older periods or GSTR-1A changes. Typical genuine reasons are invoices reported in GSTR-1 of one month but taxed in GSTR-3B of another, or advances already taxed. Explain with amounts, or pay through DRC-03 with interest where tax was short.
Close
- Compare tax by head in GSTR-1 and GSTR-3B for the month
- Identify timing or reporting reasons
- Pay any shortfall with interest by DRC-03
- File the DRC-01B Part B reply within seven days
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