GST

DRC-01B: Intimation of difference between GSTR-1 and GSTR-3B liability

DRC-01B notice: GSTR-1 aur GSTR-3B mismatch ka jawab

Updated 11 November 2026 · For taxpayers in India

Form GST DRC-01B is an automated intimation under Rule 88C when the tax liability in your GSTR-1 is higher than the tax paid in GSTR-3B beyond the set threshold.

Deadline to reply	7 days from the intimation.
How to reply	Part B of Form GST DRC-01B
Where	GST portal → Services → Returns → Return Compliance → Liability mismatch – GSTR-1/IFF vs GSTR-3B

Why you may have received it

• Invoices reported in GSTR-1 but tax not paid in GSTR-3B
• Typing errors in GSTR-3B
• Liability paid in a later month's GSTR-3B
• Amendments not yet reflected

How to reply, step by step

1. Reconcile GSTR-1 against GSTR-3B for the period.
2. If tax is short-paid, pay via DRC-03 and give its reference in Part B.
3. If the difference is explained (e.g. paid in a later month), explain it in Part B.

Documents to keep ready

• GSTR-1 and GSTR-3B for the period
• Reconciliation sheet
• DRC-03 challan if paid

What your reply should cover

• Reconciliation summary
• DRC-03 reference or explanation
• Period-wise breakup

What happens if you ignore it

You won't be able to file your next GSTR-1/IFF until you respond, and the officer can recover the amount.

Frequently asked questions

Why is my GSTR-1 blocked?

If you don't respond to DRC-01B within 7 days, the portal blocks your next GSTR-1/IFF until you pay or explain the difference in Part B.

Can I explain instead of paying?

Yes. If the difference has a valid reason, such as tax paid in a later period, choose the explanation option in Part B.

Related notices

General information, not legal advice. Rules and portal paths change. Always follow the instructions in your notice and check with a CA for your specific case.