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        GST

        Rule 88C - Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return

        Central Goods and Services Tax Rules, 2017
        Chapter IX
        Payment of Tax

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        Difference in liability triggers portal intimation requiring payment with interest or explanation within a short specified period. Where tax shown in FORM GSTR-1 or Invoice Furnishing Facility exceeds tax in FORM GSTR-3B beyond a threshold, the portal issues Part A intimation in FORM GST DRC-01B directing payment of the differential tax with interest via FORM GST DRC-03 or an explanation within the specified period. The registrant must then either pay (fully or partially) with interest and furnish Part B details or electronically explain any unpaid portion; unpaid amounts without acceptable explanation are recoverable under the statutory recovery mechanism.
                Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                Provisions expressly mentioned in the judgment/order text.

                    Difference in liability triggers portal intimation requiring payment with interest or explanation within a short specified period.

                    Where tax shown in FORM GSTR-1 or Invoice Furnishing Facility exceeds tax in FORM GSTR-3B beyond a threshold, the portal issues Part A intimation in FORM GST DRC-01B directing payment of the differential tax with interest via FORM GST DRC-03 or an explanation within the specified period. The registrant must then either pay (fully or partially) with interest and furnish Part B details or electronically explain any unpaid portion; unpaid amounts without acceptable explanation are recoverable under the statutory recovery mechanism.


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