tools.complyeaze.com

GSTR-1 vs GSTR-3B Liability Mismatch Pre-Checker

Compare GSTR-1 and GSTR-3B liability period by period and flag gaps that may draw a Rule 88C / DRC-01B intimation before you file.

Files are processed in your browser.No account required.No file upload required.Draft output for professional review.Not affiliated with government portals.

Input format

Paste rows with gstin, period, gstr1Liability, and gstr3bLiability. This flags periods where GSTR-1 liability exceeds GSTR-3B liability for review, without claiming to know GSTN's undisclosed Rule 88C threshold.

Expected columns: gstin, period, gstr1Liability, gstr3bLiability

Period-wise liability rows

This field stays in your browser. Use synthetic data while testing.

Liability gap review draft

Input diagnostics

Rows accepted for draft: 3 of 3 parsed.

GSTR-1 vs GSTR-3B liability gap review
SYNTH-ACME-GSTIN | 2026-05 | GSTR-1 412000.00 | GSTR-3B 398500.00 | diff 13500.00 | review-needed | GSTR-1 liability exceeds GSTR-3B liability for this period. GSTN does not publish the exact Rs/percentage figure that triggers an automated DRC-01B intimation under Rule 88C, so review any positive gap.
SYNTH-NORTH-GSTIN | 2026-05 | GSTR-1 275000.00 | GSTR-3B 275000.00 | diff 0.00 | no-drc01b-risk | GSTR-3B liability is equal to or higher than GSTR-1 liability. Rule 88C only intimates when GSTR-1 liability exceeds GSTR-3B liability.
SYNTH-DELTA-GSTIN | 2026-05 | GSTR-1 190000.00 | GSTR-3B 215000.00 | diff -25000.00 | no-drc01b-risk | GSTR-3B liability is equal to or higher than GSTR-1 liability. Rule 88C only intimates when GSTR-1 liability exceeds GSTR-3B liability.
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Artifact metadata
Generated at: 2026-07-04T13:56:54.558Z
Local artifact ID: local-71361afd
Tool: GSTR-1 vs GSTR-3B Liability Mismatch Pre-Checker (/gstr1-gstr3b-liability-mismatch-pre-checker)
Tool page: https://tools.complyeaze.com/gstr1-gstr3b-liability-mismatch-pre-checker/
Tool package: complyeaze-tools@0.0.0
Artifact schema: review-text-v1
Input basis: GSTR-1/GSTR-3B liability rows
Expected columns: gstin, period, gstr1Liability, gstr3bLiability
Detected delimiter: comma
Input headers: gstin, period, gstr1Liability, gstr3bLiability
Rows parsed: 3; rows accepted for output: 3; blank rows skipped: 0; invalid rows needing review: 0.
Sources to verify:
- CBIC (Central Board of Indirect Taxes and Customs): CGST Rules, 2017 - Rule 88C (difference in liability reported in GSTR-1 and GSTR-3B) (reviewed 2026-07-02) https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter9/rule88c_v1.00.html
- CBIC (Central Board of Indirect Taxes and Customs): CGST Rules, 2017 - Rule 59 (Form and manner of furnishing details of outward supplies) (reviewed 2026-07-02) https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule59_v1.00.html
- GSTN (Goods and Services Tax Network): FAQs on Return Compliance in Form DRC-01B (reviewed 2026-07-02) https://tutorial.gst.gov.in/downloads/news/return_compliance_in_form_drc_01b.pdf
Tool boundary:
- Does not know or apply GSTN's actual Rule 88C trigger threshold; the exact Rs amount and percentage are not published and are described in the rule only as an amount and percentage the GST Council may recommend.
- Does not fetch live GSTR-1 or GSTR-3B data or confirm the portal's own DRC-01B status.
- Does not compute interest, penalty, or a DRC-03 payment amount.
- Does not replace checking the GST portal's own Return Compliance and Liability Mismatch screen.
Source register: https://tools.complyeaze.com/source/
Terms and disclaimer: https://tools.complyeaze.com/terms/
Privacy notes: https://tools.complyeaze.com/privacy/
Open-source repository: https://github.com/lamemustafa/complyeaze-tools
Browser-local draft: files are processed in your browser. No account or file upload required.
Draft local review artifact only. Not a filing instruction or final tax position.
Verify against official sources and professional judgment before use.

Draft output updated. Review it before downloading or sharing.

Source posture

CBIC (Central Board of Indirect Taxes and Customs): CGST Rules, 2017 - Rule 88C (difference in liability reported in GSTR-1 and GSTR-3B)Reviewed 2026-07-02; refresh after 30 days.Used for: Rule 88C mechanics, seven-day reply window.
CBIC (Central Board of Indirect Taxes and Customs): CGST Rules, 2017 - Rule 59 (Form and manner of furnishing details of outward supplies)Reviewed 2026-07-02; refresh after 30 days.Used for: GSTR-1/IFF filing block after an unresolved Rule 88C intimation.
GSTN (Goods and Services Tax Network): FAQs on Return Compliance in Form DRC-01BReviewed 2026-07-02; refresh after 30 days.Used for: Per-period comparison logic, reply mechanics.

What this creates

plain-text period-wise liability gap review
review checklist text

Downloaded draft includes

generated timestamp, local artifact ID, tool page, and package version
expected columns, detected delimiter, input headers, and row diagnostics
source links, source review dates, unsupported cases, and review caveats
Terms and disclaimer reference

Supported inputs

pasted period-wise GSTR-1 and GSTR-3B liability rows
manual liability comparison table

What this does not decide

Does not know or apply GSTN's actual Rule 88C trigger threshold; the exact Rs amount and percentage are not published and are described in the rule only as an amount and percentage the GST Council may recommend.
Does not fetch live GSTR-1 or GSTR-3B data or confirm the portal's own DRC-01B status.
Does not compute interest, penalty, or a DRC-03 payment amount.
Does not replace checking the GST portal's own Return Compliance and Liability Mismatch screen.

Axal path

Track recurring GSTR-1/GSTR-3B liability checks, DRC-01B replies, and filing review history in Axal.

Source explainer

CGST Rules 88C and 59, and the official DRC-01B FAQ, are used to frame the comparison direction, reply window, and non-response consequence; GSTN does not publish the exact numeric threshold, so this tool does not claim to know it.

Review workflow

Use the draft as a starting point, not a decision.

This page is meant for a one-off local review pass. Keep source documents beside the output and verify identities, dates, amounts, and assumptions before sending or filing anything.

Input guide

Use one row per GSTIN and tax period with gstr1Liability and gstr3bLiability as numbers.
For QRMP filers, compare the quarter's cumulative GSTR-3B/3BQ liability against the quarter's GSTR-1/IFF liability, not a single month in isolation.

Example workflow

Paste period-wise GSTR-1 and GSTR-3B liability figures before filing.
Review any period flagged review-needed, since GSTR-1 liability exceeds GSTR-3B liability there.
Cross-check flagged periods against the GST portal's own Liability Mismatch screen before expecting a DRC-01B intimation.

Related local tools

Review checklist

Confirm both liability figures are for the same tax period and the same GSTIN.
Check whether the period is monthly or QRMP quarterly before comparing.
If a real DRC-01B intimation is received, note the seven-day reply window and reply through DRC-03 or the portal's Part B explanation before the next period's GSTR-1/IFF is blocked.

Common mistakes

Assuming a specific Rs or percentage figure is the DRC-01B trigger point when GSTN has not published one.
Comparing a running annual total instead of the correct per-period, or per-quarter for QRMP, figures.

When to move to Axal

Track recurring GSTR-1/GSTR-3B liability checks, DRC-01B replies, and filing review history in Axal.

Common questions

Boundaries before you rely on the output.

What exact gap triggers a DRC-01B notice?

GSTN has not published the exact Rs amount or percentage. Rule 88C only says the GST Council may recommend an amount and percentage; treat any period where GSTR-1 liability exceeds GSTR-3B liability as worth reviewing.

Does this tool submit anything to the GST portal?

No. It only compares pasted figures in your browser and produces a review draft.

Need this as a recurring workflow?

Keep this page for a one-off local draft. Use Axal when the same work needs saved mappings, client context, evidence trails, tasks, and review history.

Open Axal