https://www.taxtmi.com/article/detailed?id=11567 Rule 88C permits issuance of Part A of Form DRC-01B when GSTR-1 shows higher tax than GSTR-3B beyond a specified threshold, requiring the taxpayer to remit the differential with interest or pay via the portal; failure to respond within the short prescribed period allows authorities to recover the amount under the general recovery provision and may lead to blocking of future GSTR-1 submissions until payment or explanation is furnished. en-us Tue, 04 Jul 2023 10:15:00 +0530 Tue, 04 Jul 2023 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11567 Rule 88C permits issuance of Part A of Form DRC-01B when GSTR-1 shows higher tax than GSTR-3B beyond a specified threshold, requiring the taxpayer to remit the differential with interest or pay via the portal; failure to respond within the short prescribed period allows authorities to recover the amount under the general recovery provision and may lead to blocking of future GSTR-1 submissions until payment or explanation is furnished. Articles Goods and Services Tax - GST Tue, 04 Jul 2023 10:15:00 +0530 https://www.taxtmi.com/article/detailed?id=11567