{"id":9017,"date":"2023-06-29T14:28:17","date_gmt":"2023-06-29T13:28:17","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=9017"},"modified":"2023-06-29T14:39:43","modified_gmt":"2023-06-29T13:39:43","slug":"gstn-issues-advisory-for-online-compliance-pertaining-to-liability-difference-appearing-in-r1-r3b-drc-01b","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/gstn-issues-advisory-for-online-compliance-pertaining-to-liability-difference-appearing-in-r1-r3b-drc-01b\/","title":{"rendered":"GSTN issues advisory for Online Compliance Pertaining to Liability \/ Difference Appearing in R1 &#8211; R3B (DRC-01B)"},"content":{"rendered":"<p align=\"justify\">GSTN has issued advisory dated 29th  June 2023 for Online Compliance Pertaining to  Liability \/ Difference Appearing in R1 &#8211; R3B (DRC-01B). \n  <\/p>\n<p align=\"justify\">It is  informed that GSTN has developed a functionality to enable the taxpayer to  explain the difference in GSTR-1 &amp; 3B return online as directed by the GST  Council. This feature is now live on the GST portal.\n  <\/p>\n<p align=\"justify\">The  functionality compares the liability 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 exceeds  the configurable threshold, taxpayer will receive an intimation in the form of  DRC-01B.\n<\/p>\n<p align=\"justify\">Upon  receiving an intimation, taxpayer must file a reply in Form DRC-01B Part B,  providing clarification through reason in automated dropdown and details  regarding the discrepancy, if not included in the dropdown.\n  <\/p>\n<p align=\"justify\">To further  help taxpayer with the functionality, a detailed manual containing the  navigation details is available on the GST portal. It offers step-by-step  instructions and addresses various scenarios related to the functionality. \n  <\/p>\n<p align=\"justify\">The link is  stated below:<\/p>\n<p>  <a href=\"https:\/\/tutorial.gst.gov.in\/downloads\/news\/return_compliance_in_form_drc_01b.pdf\">https:\/\/tutorial.gst.gov.in\/downloads\/news\/return_compliance_in_form_drc_01b.pdf<\/a> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>2023\/06\/09-06-1.png<\/p>\n","protected":false},"author":1,"featured_media":9018,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/9017"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=9017"}],"version-history":[{"count":3,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/9017\/revisions"}],"predecessor-version":[{"id":9021,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/9017\/revisions\/9021"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/9018"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=9017"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=9017"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=9017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}