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GST · Intimation

DRC-01B: Liability mismatch — GSTR-1 vs GSTR-3B

System-generated intimation that the liability declared in GSTR-1 exceeds that paid in GSTR-3B by more than the prescribed limit. What to do: trace the difference line by line, then pay the difference or explain it in Part B. Time to reply: 7 days from the date of the notice; the date stated on your notice always wins.

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Key facts

System-generated intimation that the liability declared in GSTR-1 exceeds that paid in GSTR-3B by more than the prescribed limit.

FormDRC-01B (Liability mismatch — GSTR-1 vs GSTR-3B)
Issued byThe GST officer named on the document
Issued underRule 88C, CGST Rules 2017
What it asks of youA reply in DRC-01B Part B, within the time allowed
Your time to act7 days from the date of the notice; the date stated on your notice always wins.
Reply or appeal inDRC-01B Part B
If it is ignoredUntil Part B is filed or the tax is paid, GSTR-1 for the next period cannot be furnished (Rule 59(6)).

Time allowed

Reply: 7 days from the date of the notice.

The date stated on your notice always wins.

What to do now

  1. Trace the difference line by line

    Usual causes: credit notes not mirrored, amendments in a later period, RCM shown in GSTR-1, or a genuine short payment.

  2. Pay the difference or explain it in Part B

    Pay through DRC-03 where the shortfall is real; otherwise give the reason in Part B with the working.

What a reply contains

A reply usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.

  1. Reference: the DRC-01B intimation's reference number and date, your GSTIN and the period it covers.
  2. An answer to each point the intimation raises, in the same order, saying what you accept and what you dispute.
  3. Evidence for each point (from the steps for this intimation): trace the difference line by line; pay the difference or explain it in Part B.
  4. Where it is filed: DRC-01B Part B.

If it is ignored

  • Until Part B is filed or the tax is paid, GSTR-1 for the next period cannot be furnished (Rule 59(6)).
  • Unexplained differences are recoverable as self-assessed tax under Section 75(12).

Official sources

Sources checked on 26 October 2026.

Any provision named on this page but not listed here is to be confirmed by our expert team.

Frequently asked questions

What is a GST DRC-01B notice?

System-generated intimation that the liability declared in GSTR-1 exceeds that paid in GSTR-3B by more than the prescribed limit.

How much time do I have to act on a GST DRC-01B notice?

Reply: 7 days from the date of the notice. The date stated on your notice always wins.

What happens if I ignore a GST DRC-01B notice?

Until Part B is filed or the tax is paid, GSTR-1 for the next period cannot be furnished (Rule 59(6)). Unexplained differences are recoverable as self-assessed tax under Section 75(12).

General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.