Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return

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....ccordance with the statement of outward supplies furnished by him in FORM GSTR-1 ^2[, as amended in FORM GSTR-1A if any,] or using the Invoice Furnishing Facility in respect of a tax period, exceeds the amount of tax payable by such person in accordance with the return for that period furnished by him in FORM GSTR-3B, by such amount and such percentage, as may be recommended by the Council, the sa....

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....r partially, along with interest under section 50, through FORM GST DRC-03 and furnish the details thereof in Part B of FORM GST DRC-01B electronically on the common portal; or (b) furnish a reply electronically on the common portal, incorporating reasons in respect of that part of the differential tax liability that has remained unpaid, if any, in Part B of FORM GST DRC-01B, within th....