TaxTMI 
TaxTMI 
Advisory: Online Compliance Pertaining to Liability / Difference Appearing in R1 – R3B (DRC-01B)
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....dvisory: Online Compliance Pertaining to Liability / Difference Appearing in R1 – R3B (DRC-01B) <br>GST<br>Dated:- 30-6-2023<br><BR>Dear Taxpayers, 1. It is informed that GSTN has developed a funct....
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....ionality to enable the taxpayer to explain the difference in GSTR-1 & 3B return online as directed by the GST Council. This feature is now live on the GST portal. 2. The functionality compares the li....
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....ability declared in GSTR-1/IFF with the liability paid in GSTR-3B/3BQ for each return period. If the declared liability exceeds the paid liability by a predefined limit or the percentage difference ex....
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....ceeds the configurable threshold, taxpayer will receive an intimation in the form of DRC-01B. 3. Upon receiving an intimation, taxpayer must file a reply in Form DRC-01B Part B, providing clarificati....
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....on through reason in automated dropdown and details regarding the discrepancy, if not included in the dropdown. 4. To further help taxpayer with the functionality, a detailed manual containing the na....
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....vigation details is available on the GST portal. It offers step-by-step instructions and addresses various scenarios related to the functionality. The link is stated below: https://tutorial.gst.gov.i....
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....n/downloads/news/return_compliance_in_form_drc_01b.pdf Thanking You, Team GSTN<BR> News - Press release - PIB....