⚖️ Rule 88C Notice Engine
GST Notice Decoder & DRC-01B Reply Generator
Automated variance risk detector and formal Part B reply generator. Calculate whether your GSTR-1 vs GSTR-3B tax difference triggers DRC-01B notices.
📊 1. Enter Period Returns Data
🎯 2. Statutory Rule 88C Risk Result
👈 Enter your GSTR-1 and GSTR-3B tax numbers on the left to check your notice threshold.
Status
Absolute Tax Difference:
₹0
Percentage Variance:
0%
Statutory Limit (₹1,00,000 / 20%):
₹0
DRC-01B Auto-Notice Trigger:
NO
Rule 88C Rule of Thumb: DRC-01B is triggered ONLY when GSTR-1 liability exceeds GSTR-3B tax paid by more than ₹1,00,000 AND 20% of GSTR-3B liability.
📝 3. Form DRC-01B Part B Official Reply Draft
Copy this formatted legal explanation and paste it directly into Services > Returns > Return Compliance > DRC-01B > Part B on the GST Portal:
Frequently Asked Questions
How is Rule 88C variance calculated?▾
The system compares the total tax liability declared in Tables 4, 5, 6, 7, 9, 10, 11 of GSTR-1 against the tax liability paid in Table 3.1 of GSTR-3B for the same period. If GSTR-1 exceeds GSTR-3B by more than ₹1,00,000 AND 20%, an automated DRC-01B is generated.
What happens if I pay excess tax in GSTR-3B?▾
Rule 88C does not trigger if GSTR-3B exceeds GSTR-1. In such cases, you can adjust the excess tax paid in subsequent return periods or claim a refund under Section 54.
Can I edit GSTR-1 once DRC-01B is issued?▾
No, a filed GSTR-1 cannot be altered. You must either pay the differential tax via DRC-03 or explain the difference in Part B of DRC-01B within 7 days to keep your filing privileges active.