Important Keyword: CGST, FORM GST DRC-01B, reported in return.
Table of Contents
FORM GST DRC-01B
[See rule 88C]
PART-A (System Generated)
CGST: Intimation of difference in liability reported in statement of outward supplies and that reported in return
Ref No: Date:
GSTIN:
Legal Name:
- It is noticed that the tax payable by you, in accordance with the statement of outward supplies furnished by you in FORM GSTR-1 or using the invoice furnishing facility, exceeds the amount of tax paid by you in accordance with the return furnished in FORM GSTR-3B for the period<from><to> by an amount of Rs The details thereof are as follows:
| Form Type | Liability declared/ paid (in Rs.) | ||||
| IGST | CGST | SGST/UTGST | Cess | Total | |
| FORM GSTR-1 / IFF | |||||
| FORM GSTR-3B | |||||
| Difference in liability | |||||
- In accordance with sub-rule (1) of rule 88C, you are hereby requested to either pay the said differential tax liability, along with interest under section 50, through FORM GST DRC-03 and furnish the details thereof in Part-B of FORM GST DRC-01B, and/or furnish the reply in Part-B of FORM GST DRC-01B incorporating reasons in respect of that part of the differential tax liability that has remained unpaid, within a period of seven days.
- It may be noted that where any amount remains unpaid within a period of seven days and where no explanation or reason is furnished by you or where the explanation or reason furnished by you is not found to be acceptable by the proper officer, the said amount shall be recoverable in accordance with the provisions of section 79 of the Act.
- This is a system generated notice and does not require signature.
PART-B
Reply by Taxpayer in respect of the intimation of difference in liability
Reference No. of Intimation: Date:
- I have paid the amount of the differential tax liability, as specified in Part A of FORM GST DRC-01B, fully or partially, along with interest under section 50, through FORM GST DRC-03, and the details thereof are as below:
| ARN of FORM GST DRC-03 | Paid Under Head | Tax Period | IGST | CGST | SGST/UTGST | CESS |
AND/OR
- The reasons in respect of that part of the differential tax liability that has remained unpaid, are as under:
| S. No | Brief Reasons for Difference | Details (Mandatory) |
| 1 | Excess Liability paid in earlier tax periods in FORM GSTR-3B |
| 2 | Some transactions of earlier tax period which could not be declared in the FORM GSTR-1/IFF of the said tax period but in respect of which tax has already been paid in FORM GSTR-3B of the said tax period and which have now been declared in FORM GSTR-1/IFF of the tax period under consideration | |
| 3 | FORM GSTR-1/IFF filed with incorrect details and will be amended in next tax period (including typographical errors, wrong tax rates, etc.) | |
| 4 | Mistake in reporting of advances received and adjusted against invoices | |
| 5 | Any other reasons |
Verification
I _______________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
1 Inserted vide Notification No. 26/2022-CT dated 26.12.2022.
Signature of Authorised Signatory
Name:
Designation/Status:
Official Income Tax Return filing website: https://incometaxindia.gov.in/
