Categories: GST

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

1. According to information, the GSTN has developed a feature that will allow taxpayers to online explain the distinction between their GSTR-1 and 3B returns, as directed by the GST Council. This feature is presently live on the GST portal.

2.  The functionality thinks about the liability declared in GSTR-1/IFF with the liability paid in GSTR-3B/3BQ for each return period.

3. The taxpayer will receive an alert in the form of DRC-01B if the declared liability is greater than the paid liability by a predetermined amount or if the percentage difference is greater than the configurable threshold.  The taxpayer is required to respond using Form DRC-01B Part B upon receiving an intimation.

The taxpayer has the option to either use Form DRC-03 to provide details of the payment made to settle the difference, provide an explanation for the difference, or choose a combination of the two.

4.  To additional help taxpayers with the functionality, a detailed manual containing the route details is accessible on the GST portal. It offers bit by bit guidelines and addresses different situations connected with the functionality.

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