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Part B lets you say the difference was paid through DRC-03 (with ARN), give reasons for the difference, or both for different parts of the amount. Reasons include amendments, short payment covered in a later 3B, or errors in GSTR-1.
GST
How to fill DRC-01B Part B
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Provisions
Rule 88C, CGST Rules 2017; Rule 142(2), CGST Rules 2017
Analysis
Suppose the gap is ₹30 lakh: ₹10 lakh was a duplicate invoice in GSTR-1 corrected next month, and ₹20 lakh was genuine short payment. You pay ₹20 lakh plus interest through DRC-03 and quote the ARN, and explain the ₹10 lakh as a GSTR-1 error with the amendment details. Keep explanations short and figure-based.
Close
- Split the gap into paid, to be paid, and explained parts.
- Pay the to-be-paid part through DRC-03 with interest.
- Open DRC-01B, select reply, fill the payment ARN and reasons.
- Attach a reconciliation sheet if the form allows, and submit.
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