GST
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Four records describe the same month: your books, GSTR-1 (sales you reported), GSTR-3B (tax you paid) and GSTR-2B (credit your suppliers reported). The portal now compares them automatically through DRC-01B, DRC-01C and scrutiny, so gaps surface as notices.
Rule 88C, CGST Rules 2017; Rule 88D, CGST Rules 2017; Sec 61, CGST Act 2017
A gap found in the same month is fixed with GSTR-1A or a small adjustment. The same gap found at year end may be past the Sec 16(4) or Sec 34 limits and turns into tax plus interest. A 30-minute monthly check is cheaper than one ASMT-10 reply.
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