Liability mismatch intimation (Rule 88C, DRC-01B): how to reply

GSTR-1/IFF liability exceeds GSTR-3B liability for the same period

Filed through GST portal: DRC-01B Part B.

7 days from the notice date. Set by the statute or rules; counted from the notice date.

Unverified: This is to be confirmed against the notified text.

FORM GST DRC-01B Part B: Reply on the liability mismatch, filed through GST portal: DRC-01B Part B.

Unverified: The field list of this form is to be confirmed against the notified text.

• reason code selected, stated explicitly
• period-wise GSTR-1/IFF vs GSTR-3B reconciliation table
• DRC-03B reference for any amount paid
• note that filing Part B unblocks the next period's GSTR-1/IFF

This is a short, seven-day mechanical response: select the applicable reason code on the portal and build a period-wise reconciliation of GSTR-1/IFF liability against GSTR-3B liability for exactly the periods flagged. File DRC-03B for any accepted difference, the next period's GSTR-1/IFF stays blocked until Part B is filed, so completeness and speed matter more than legal argument here.

1. Reason code and explanation

   Select the applicable reason code on the portal and explain the unreconciled difference.

2. Period-wise reconciliation

   GSTR-1/IFF liability vs GSTR-3B liability, period-wise, for the tax period(s) flagged.

3. Payment of accepted differenceOptional

   DRC-03B reference for any amount paid on the accepted portion.

4. Prayer

   Request the intimation be closed so the next period's GSTR-1/IFF is not blocked.

• Rule 88C, CGST Rules, 2017