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Notice for difference between R1 and 3B
Is there any percentage for difference in R1 and 3B to get notice from 2019-20 onwards. Do we get notice for Rs 10000 difference also if R1 is about Rs 2 lakhs
Replies (2)
Quick Summary
No, R1 and 3B difference can't be acceptable.
There's no tolerance percentage:
• The system flags differences between GSTR-1 (outward supplies reported) and GSTR-3B (tax paid). From 2023, Rule 88C triggers DRC-01B where the GSTR-1 liability exceeds the GSTR-3B liability by more than a threshold (Rs 25 lakh or 20%, whichever is higher, as notified). Respond within 7 days or GSTR-1 filing is blocked.
• For older years (2019-20 onwards), scrutiny (ASMT-10) and SCNs can be issued for any difference, without a fixed tolerance. Officers often focus on larger differences.
• Reconcile (amendments, credit notes, timing) and respond with explanations.
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