Advisory on Online Compliance Pertaining to Liability / Difference Appearing in R1 – R3B (DRC-01B)

 Government has issued advisory in relation to online compliance pertaining to liability / difference appearing in GSTR 1 vis-à-vis GSTR 3B.

 

Ø  GSTN has developed a functionality where system will verify the variance in liability declared in GSTR 1 and the liability paid in GSTR 3B for each return period.

 

Ø  In case liability declared in GSTR 1 exceeds liability paid in GSTR 3B by a predefined limit, an intimation will be sent to tax payer in form DRC-01B Part A through email and SMS.

 

Ø  On receipt of intimation in form DRC-01B Part A, the tax payer needs to file online reply in form DRC-01B Part B.

 

Ø  If the tax payer does not file reply to for form DRC-01B Part A for previous tax period, then the tax payer will not be able to file GSTR 1 for subsequent tax period.

 

Ø  Tax payer can also check the intimation on GST portal - Services > Returns > Return Compliance > Liability Mismatch DRC-01B.