01.We have declared the liability at the timing of GSTR1.For Example Rs 10000.00 02.After reviewing the GSTR 2B, we have adjusted the availed ITC against the declared liability.Ex : ITC availed as per GSTR Rs 3000.00 03.We have discharged the balance liability during GSTR 3B filing.Ex We have paid Rs 7000.00 04.Queriy: a.If the ITC availed + Tax paid are less than the Liability, we will be getting the information through DRC-01A. b. Is it possible to file GSTR 3B in such scenarios.ie ITC availed + Tax paid are less than the Liability. 05.Please clarify the situations with examples in which the tax payer will be getting informed through DRC-01.
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