GSTR Mismatch Checker

Form GST DRC-01B is automatically triggered under Rule 88C when outward tax liability declared in GSTR-1 exceeds the liability paid in GSTR-3B by more than 20% AND more than ₹25 Lakhs. Taxpayers must deposit the difference via DRC-03 or submit an explanation in Part B within 7 days.

Form GST DRC-01C is automatically triggered under Rule 88D when Input Tax Credit claimed in GSTR-3B exceeds the eligible credit auto-populated in GSTR-2B by more than 20% AND more than ₹25 Lakhs. A reply in Part B is mandatory within 7 days.

Under Rule 88C(1) and Rule 88D(1), the registered person must either pay the differential tax along with applicable interest or file an explanation in Part B of the form within 7 days of intimation receipt.

If you fail to pay or reply within 7 days, your ability to file outward supplies in Form GSTR-1 or through Invoice Furnishing Facility (IFF) for subsequent tax periods is automatically blocked under Rule 59(6) of CGST Rules.

Yes. Common legitimate causes include clerical reporting errors in GSTR-1 to be amended in Table 9 of subsequent periods, adjustment of advances, or liability paid in previous tax periods but mistakenly reported in current GSTR-1.

Part B allows predefined reasons such as: reclaimed ITC previously reversed under Rule 37 (180-day vendor payment) or Rule 37A, import of goods (IGST on bill of entry not yet updated in 2B), or clerical errors in invoice dates.

The differential tax must be paid through Form GST DRC-03, selecting the respective intimation reference number (DRC-01B / DRC-01C) so the GST portal automatically clears the compliance hold.

Under Section 16(2)(aa) and Rule 36(4), GSTR-2B is the conclusive statutory basis for claiming ITC in GSTR-3B. Dynamic GSTR-2A is informative but cannot justify claims exceeding the static GSTR-2B statement.

Invoices filed after the monthly cut-off will not appear in the current month GSTR-2B. They will roll forward into the subsequent month GSTR-2B, meaning ITC must be claimed in that next return to prevent DRC-01C warnings.

No. All calculations and threshold variance checks occur 100% locally in your client web browser. No tax data, turnover figures, or credentials are transmitted or stored on any server.