GSTR 1 AND 3B difference

If you notice a difference between your output tax liability reported in GSTR 1 and the tax paid in GSTR 3B, the GST portal will notify you via DRC-01B. You must respond to this intimation. Failure to do so can prevent you from filing your GSTR 1 for the subsequent month. The discrepancy can be resolved by rectifying it in future returns or ensuring consistency between your GSTR 1 and GSTR 3B filings.