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1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available


2. New: “In Favour Of” filter added in Case Laws.
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<h1>Return discrepancy in GST triggers mandatory online explanation; taxpayers must respond to DRC-01B via specified form.</h1> Taxpayers must explain material differences between liabilities declared in GSTR 1/IFF and liabilities paid in GSTR 3B/3BQ when the GSTN's automated comparison triggers a DRC 01B intimation due to predefined absolute or percentage thresholds; the required response is to be filed in Form DRC 01B Part B using an automated dropdown for reasons and providing further details when necessary, with a detailed portal manual available for navigation and scenario guidance.