GST · GSTR-1 and GSTR-3B

When GSTR-1 and GSTR-3B do not match

Form DRC-01B is the portal form for a difference between the outward supplies in GSTR-1 and GSTR-3B. Future Tax reads that form against the invoices before a reply is sent. The office is at 515 Trichy Road, Singanallur.

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Quick answer

This page is Form DRC-01B, a difference between GSTR-1 and GSTR-3B. A missing purchase invoice stays on the GSTR-2B page. Filing the returns stays on the GST filing page. Do not send the GST password in chat. Call +91 94454 38387.

What the form is

The portal can issue Form DRC-01B when the difference between GSTR-1 and GSTR-3B crosses the limit in the notification. The amount of that limit is read from the notification and from the form. It is not copied from a blog. A reply is due within 7 days. Use the date on the form.

What to compare

Compare the outward supplies declared in GSTR-1 with Table 3.1 of GSTR-3B for the same period. Table 3.1 may bring in outward supplies from the filed GSTR-1. Check Table 3.1 before you file, including reverse charge in Table 3.1(d). A credit note, an amendment, or a figure placed in the wrong period can explain a difference. The difference is not automatically extra tax.

DRC-01C is a different form

Form DRC-01C is a difference between GSTR-2B and GSTR-3B. That check, including an invoice missing from GSTR-2B, is on the GSTR-2B page. A GST notice that is neither of these forms stays on the notice page.

Before a reply is sent

1. Send the DRC-01B PDF, GSTR-1, GSTR-3B, and the sales register for that period.
2. The desk marks each line that differs and says whether tax is payable.
3. You approve the reply before it is sent. Pay only after that check.
4. If a return is filed or amended, the acknowledgement is shared after the portal accepts it. Confirm the due date for that period on the GST portal.

Monthly GST filing starts at ₹500 on the Coimbatore GST filing page. A DRC-01B file costs more when several periods are involved. The quote is confirmed before the reply is sent. The first discussion is free. The length depends on the file.

Common questions

Is DRC-01B the same as DRC-01C?

No. Form DRC-01B is a difference between GSTR-1 and GSTR-3B. Form DRC-01C is a difference between GSTR-2B and GSTR-3B.

How long is the reply?

A reply is due within 7 days. Use the date on the form. Do not use a date copied from another notice.

Should I pay the difference on the same day?

Pay only after the invoices are checked. A credit note, an amendment, or a figure in the wrong period can explain the difference. It is not automatically extra tax.

Related pages

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