Find
DRC-01B comes from a gap between GSTR-1 and GSTR-3B. A monthly check of sales register, GSTR-1 and GSTR-3B before filing removes most causes.
GST
Monthly check to avoid 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; Sec 35, CGST Act 2017
Analysis
Run three checks each month: sales register equals GSTR-1, GSTR-1 equals 3B liability, and full tax is paid. Report credit notes and amendments in the same month. Small monthly fixes are cheaper than a 7-day scramble.
Close
- Close books by the 5th of next month.
- Match sales register with GSTR-1 draft.
- File GSTR-1, then check 3B auto-filled liability.
- Pay the full liability in 3B.
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.