GST · Advanced Compliance

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.

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.

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.

Finin2min warning

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

📊

Build your GST close fileSave returns, reconciliations, invoices, 2B, e-invoice, refund and notice evidence in one month-wise folder.

Explore GST Guides →

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.

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.