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of <h1>GSTN Launches Online Feature for Taxpayers to Explain GSTR-1/IFF and GSTR-3B/3BQ Discrepancies; Respond via Form DRC-01B Part B.</h1> GSTN has introduced an online feature on the GST portal allowing taxpayers to explain discrepancies between their GSTR-1/IFF and GSTR-3B/3BQ returns, as directed by the GST Council. If a taxpayer's declared liability exceeds the paid liability beyond a set threshold, they will receive a DRC-01B notice. Taxpayers must respond using Form DRC-01B Part B, providing explanations through an automated dropdown or additional details if necessary. A comprehensive manual with navigation instructions is available on the GST portal to assist taxpayers in using this functionality.
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