# Liability mismatch intimation (Rule 88C, DRC-01B): how to reply

GSTR-1/IFF liability exceeds GSTR-3B liability for the same period

## Section and form names

- Sections: 88C
- Forms: DRC-01B, GST DRC-01B, FORM GST DRC-01B

## Time limit to reply

7 days from the notice date. Set by the statute or rules; counted from the notice date.

Unverified: this time limit is to be confirmed against the notified text.

7 days from intimation; Part B mandatory before the next GSTR-1/IFF can be filed

## Reply form

[FORM GST DRC-01B Part B: Reply on the liability mismatch](https://charterai.in/notice/form/gst-drc01b-part-b), filed through GST portal: DRC-01B Part B.

The field list is to be confirmed against the notified text.

## What the reply must include

- reason code selected, stated explicitly
- period-wise GSTR-1/IFF vs GSTR-3B reconciliation table
- DRC-03B reference for any amount paid
- note that filing Part B unblocks the next period's GSTR-1/IFF

## Reply outline

This is a short, seven-day mechanical response: select the applicable reason code on the portal and build a period-wise reconciliation of GSTR-1/IFF liability against GSTR-3B liability for exactly the periods flagged. File DRC-03B for any accepted difference, the next period's GSTR-1/IFF stays blocked until Part B is filed, so completeness and speed matter more than legal argument here.

- Reason code and explanation: Select the applicable reason code on the portal and explain the unreconciled difference.
- Period-wise reconciliation: GSTR-1/IFF liability vs GSTR-3B liability, period-wise, for the tax period(s) flagged.
- Payment of accepted difference (optional): DRC-03B reference for any amount paid on the accepted portion.
- Prayer: Request the intimation be closed so the next period's GSTR-1/IFF is not blocked.

## Related law

- Rule 88C, CGST Rules, 2017

## FAQ

### What is a Liability mismatch intimation (Rule 88C, DRC-01B)?

GSTR-1/IFF liability exceeds GSTR-3B liability for the same period

### What is the time limit to reply to a Liability mismatch intimation (Rule 88C, DRC-01B)?

7 days from the notice date. To be confirmed against the notified text. Set by the statute or rules; counted from the notice date.

### How is the reply to a Liability mismatch intimation (Rule 88C, DRC-01B) filed?

On FORM GST DRC-01B Part B: Reply on the liability mismatch, through GST portal: DRC-01B Part B.

### What should the reply include?

Reason code selected, stated explicitly; Period-wise GSTR-1/IFF vs GSTR-3B reconciliation table; DRC-03B reference for any amount paid; Note that filing Part B unblocks the next period's GSTR-1/IFF.

Draft this reply: https://charterai.in/sign-up

Canonical: https://charterai.in/notice/gst-liability-mismatch-intimation-rule-88c-drc-01b