GST & Indirect Tax

GST DRC-01B: GSTR-1 vs GSTR-3B Mismatch Response Checklist

Finin2min GST Desk·June 2026·7 min readDRC-01B

DRC-01B style mismatch intimation should not be answered from memory. Build a tax-period bridge between GSTR-1, GSTR-3B, books and payments before replying.

For broader context, see the GST Law & Practice Hub.

Mismatch bridge

Data point	Reconcile with
GSTR-1 taxable value/tax	Invoice register and e-invoice data.
GSTR-3B tax paid	Liability ledger, cash/credit ledger and challans.
Books turnover	Sales ledger, credit notes and advances.
Timing differences	Next-period reporting/payment bridge.
Interest exposure	Short-payment or delayed-payment working.

Use the GST Refund Route and RFD-01 Checklist to apply these points to your figures or facts.

Reply pack

DRC-01B/intimation copy.
Period-wise GSTR-1 and 3B extracts.
Invoice-level difference sheet.
Payment challans/ledger set-off proof.
Point-wise reply and annexure index.

For the connected rule, example or next step, see GST DRC-01C: GSTR-2B vs GSTR-3B ITC Mismatch Response Checklist.

Finin2min warning

Do not reply with only “difference due to timing”. Prove timing with invoices, returns and payment trail.

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Official sources used

This article is intentionally source-limited to official GST / CBIC / India Code material. Verify final filing positions with the latest Act, Rules, notifications, circulars and GST portal advisories before publishing.

For the connected rule, example or next step, see GST Rule 88D Mismatch Notice: GSTR-2B vs GSTR-3B Practical Guide for Indian SMEs.

FAQs

What causes GSTR-1 vs 3B mismatch? ▾

Timing differences, missed invoices, incorrect tax type/value, credit notes or payment errors.

What should be prepared before reply? ▾

Invoice-level bridge between GSTR-1, 3B, books and tax paid.

Should interest be checked? ▾

Yes. If liability was short-paid or delayed, interest analysis may be needed.

Source and review trail

Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.

Primary category: GST & Indirect Tax
Official starting point: www.gst.gov.in

Page source links

For the connected rule, example or next step, see Under-Construction Property GST: Invoice and Rate Evidence Checklist.