GSTR-3B Reconciliation Helper

The two mismatches that trigger notices — GSTR-1 vs 3B liability (DRC-01B) and GSTR-2B vs 3B credit (DRC-01C) — checked before you file. No sign-up required.

Output liability — GSTR-1 vs GSTR-3B

Input credit — GSTR-2B vs GSTR-3B

How GSTR-3B Reconciliation Works

GSTR-3B is a self-declared summary, and the department checks it against two sources it already holds: your own GSTR-1 (what you said you sold) and your suppliers' filings aggregated into GSTR-2B (what credit you are entitled to). Each comparison has its own rule and its own notice:

  • Rule 88C / DRC-01B — tax in 3B below GSTR-1. Pay the difference with 18% interest or explain within 7 days; until then the next GSTR-1 is blocked.
  • Rule 88D / DRC-01C — ITC in 3B above GSTR-2B. Reverse the excess with interest or explain within 7 days, with the same block.

Line-by-line matching of purchase invoices belongs in the GSTR-2B reconciliation tool; this page is the five-second totals check that catches the two notices above. Filing late anyway? The late-fee and interest calculators give the damage.

Common Causes of a Mismatch

  • Credit notes reported in GSTR-1 but not netted in 3B (or vice versa)
  • Amendments to earlier periods landing in a different month's totals
  • Advances taxed in 3B before the invoice reaches GSTR-1
  • Suppliers filing GSTR-1 late, so their invoices miss your 2B
  • Manual entry typos — 3B is typed, GSTR-1 is uploaded