Explanation
CBIC Notification No. 26/2022–Central Tax introduced Rule 88C to the CGST Rules 2017. Where the aggregate outward supplies declared in GSTR-1/IFF for a period exceeds the net tax liability declared in GSTR-3B for the same period by a prescribed threshold, the system generates DRC-01B automatically. The taxpayer must file DRC-01B Part B within 7 days: either pay the difference (short-paid in 3B) or explain the reason. Non-filing blocks GSTR-1 for the next tax period. Verify on cbic-gst.gov.in.