Chapter 6: DRC-01B – Liability mismatch intimation (GSTR-1 vs GSTR-3B)

Auto-generated when outward-tax in GSTR-1/IFF exceeds tax paid in GSTR-3B beyond a set threshold.

• tax paid in GSTR-3B beyond a set threshold. (IRIS GST)
• Respond within 7 days in Part B of the same form—either pay the difference (via DRC-03) or give reasons.
• Non-response blocks the next GSTR-1/IFF filing, so act fast.
• Maintain monthly reconciliation sheets; uploading them with your reply usually suffices.