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GST Return Mismatch Checker

Check whether your GSTR-1, GSTR-3B and GSTR-2B figures differ enough to trigger a system notice, month by month.

Reviewed by CA Apurav GargUpdated Checked in your browser; rows are saved in this browser only

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Note:
Example values — replace with yours.

Your return figures

One row per month, up to 12. Tax is IGST + CGST + SGST + cess. Leave a pair blank to check only the other.

GST return figures by month

Columns in the order shown above. Processed 100% in your browser on this device. No file or figure is ever uploaded to any server.

Paste from Excel / Google Sheets

Copy five columns from your sheet — month, GSTR-1 tax, GSTR-3B tax, GSTR-3B ITC, GSTR-2B ITC — and paste them here. A header row is fine.

Saved on this device only. Nothing is sent to us.

Your result

Months that may trigger a notice

2 of 3months

These months are above the limits for a system intimation.

Month by month
MonthTax gap (₹)% of GSTR-3B taxITC gap (₹)% of GSTR-2B ITCResult
Jul 2026₹30,00,000100.0%No gap—May trigger
Aug 2026₹10,00,00033.3%No gap—Within the limits
Sept 2026No gap—₹30,00,00027.3%May trigger

“May trigger”: the tax gap is more than ₹25,00,000 and more than 20% of the GSTR-3B tax, or the ITC gap is more than ₹25,00,000 and more than 20% of the GSTR-2B ITC. “Close to the limit”: not there yet, but within 80% of the limits. A negative gap counts as no gap.

What a intimation may mean

Jul 2026: may trigger DRC-01B (tax liability)
  • GSTR-1 tax is ₹30,00,000 more than GSTR-3B tax (100.0% of it).
  • If an intimation is issued, the time to respond may be 7 days.
  • Two ways to respond: pay the difference with interest through DRC-03, or explain the difference in Part B of the intimation.

Legal reference: Rule 88C, CGST Rules, 2017 (inserted by Notification 26/2022–Central Tax). Form DRC-01B when GSTR-1 liability exceeds GSTR-3B liability beyond the notified amount and percentage.

Sept 2026: may trigger DRC-01C (ITC)
  • ITC claimed in GSTR-3B is ₹30,00,000 more than the ITC in GSTR-2B (27.3% of it).
  • If an intimation is issued, the time to respond may be 7 days.
  • Two ways to respond: pay the difference with interest through DRC-03, or explain the difference in Part B of the intimation.

Legal reference: Rule 88D, CGST Rules, 2017. Form DRC-01C when ITC claimed in GSTR-3B exceeds ITC in GSTR-2B beyond the notified amount and percentage.

Possible causes to check
  • Credit notes or amendments: reported in one return in a different month from the other, or only in one of them.
  • Advances: tax paid on advances received, and adjusted when the invoice is issued.
  • Reverse charge (RCM): tax paid under reverse charge appears in GSTR-3B but not in GSTR-1, and its credit is not in GSTR-2B.
  • Invoice timing: an invoice reported in GSTR-1 in one month and in GSTR-3B in another, or a supplier’s invoice that reaches GSTR-2B a month later.
  • Supplier not filed: credit you claimed for a supplier whose return was filed late or not at all, so it is missing from GSTR-2B.
  • rejections: invoices rejected or kept pending in the Invoice Management System, so they are not in GSTR-2B.
  • Wrong GSTIN: a sale or purchase reported against the wrong GSTIN or state.
  • Import IGST timing: IGST on imports claimed from the bill of entry before it appears in GSTR-2B.
What to do
  1. Reconcile the month invoice by invoice: your sales register against GSTR-1 and GSTR-3B, and your purchase register against GSTR-3B and GSTR-2B.
  2. Note the reason for each difference and keep the papers behind it, such as credit notes, amendments, advance receipts and bills of entry.
  3. Decide with your accountant whether any tax was short-paid or credit over-claimed, and work out the interest on it.
  4. Correct the cause before you file the next return, so the difference does not repeat.
  5. Keep the working with your monthly GST file in case a notice arrives.

What this tells you

The GST system compares your returns every month. If the tax in GSTR-1 is well above the tax in GSTR-3B, or the credit claimed in GSTR-3B is well above GSTR-2B, it can send an intimation asking you to pay or explain the difference.

Enter up to 12 months to see which ones may trigger an intimation, which are close to the limits, and what to check before you respond.

Assumptions used

  • You are a regular GST-registered taxpayer filing GSTR-1 and GSTR-3B for one GSTIN.
  • Tax is the total of IGST, CGST, SGST and cess for the month; ITC is the total across those heads.
  • Only one month at a time is compared; the checker does not carry differences between months.
  • A month with a GSTR-3B tax (or GSTR-2B ITC) of zero counts as above the percentage limit whenever there is a gap.
  • Rows are saved in this browser only and are not sent anywhere.
Legal references and sources
Rule 88C: amount by which GSTR-1 tax may exceed GSTR-3B tax
Rule 88C, CGST Rules, 2017 (inserted by Notification 26/2022–Central Tax). Form DRC-01B when GSTR-1 liability exceeds GSTR-3B liability beyond the notified amount and percentage.
Last verified 27 Oct 2026
Rule 88C: percentage by which GSTR-1 tax may exceed GSTR-3B tax (% of GSTR-3B tax)
Rule 88C, CGST Rules, 2017 (inserted by Notification 26/2022–Central Tax). Form DRC-01B when GSTR-1 liability exceeds GSTR-3B liability beyond the notified amount and percentage.
Last verified 27 Oct 2026
Rule 88C: both limits must be crossed, or either
Rule 88C, CGST Rules, 2017 (inserted by Notification 26/2022–Central Tax). Form DRC-01B when GSTR-1 liability exceeds GSTR-3B liability beyond the notified amount and percentage.
Last verified 27 Oct 2026
Rule 88D: amount by which GSTR-3B ITC may exceed GSTR-2B ITC
Rule 88D, CGST Rules, 2017. Form DRC-01C when ITC claimed in GSTR-3B exceeds ITC in GSTR-2B beyond the notified amount and percentage.
Last verified 27 Oct 2026
Rule 88D: percentage by which GSTR-3B ITC may exceed GSTR-2B ITC (% of GSTR-2B ITC)
Rule 88D, CGST Rules, 2017. Form DRC-01C when ITC claimed in GSTR-3B exceeds ITC in GSTR-2B beyond the notified amount and percentage.
Last verified 27 Oct 2026
Rule 88D: both limits must be crossed, or either
Rule 88D, CGST Rules, 2017. Form DRC-01C when ITC claimed in GSTR-3B exceeds ITC in GSTR-2B beyond the notified amount and percentage.
Last verified 27 Oct 2026
Days to reply to a DRC-01B or DRC-01C intimation
Rules 88C and 88D (reply in Part B, or pay via DRC-03).
Last verified 27 Oct 2026

How this is calculated

  1. Tax gap = GSTR-1 tax − GSTR-3B tax, if positive. Its percentage is worked out on the GSTR-3B tax.
  2. ITC gap = GSTR-3B ITC − GSTR-2B ITC, if positive. Its percentage is worked out on the GSTR-2B ITC.
  3. The tax gap may trigger DRC-01B when it is more than ₹25,00,000 and more than 20% of the GSTR-3B tax.
  4. The ITC gap may trigger DRC-01C when it is more than ₹25,00,000 and more than 20% of the GSTR-2B ITC.
  5. Each month is marked “” if either gap is over its limits, “” if a gap is at least 80% of the limit it has not crossed, and “” otherwise.

Terms used here

Worked examples

Example: three months, two over the limits

The limits used are the ones on this page: a tax gap more than ₹25,00,000 and more than 20% of the GSTR-3B tax; an ITC gap more than ₹25,00,000 and more than 20% of the GSTR-2B ITC.

  • Jul 2026:

    GSTR-1 tax ₹60,00,000, GSTR-3B tax ₹30,00,000: tax gap ₹30,00,000 (100.0%). GSTR-3B ITC ₹45,00,000, GSTR-2B ITC ₹45,00,000: ITC gap none.

  • Aug 2026:

    GSTR-1 tax ₹40,00,000, GSTR-3B tax ₹30,00,000: tax gap ₹10,00,000 (33.3%). GSTR-3B ITC ₹40,00,000, GSTR-2B ITC ₹40,00,000: ITC gap none.

  • Sept 2026:

    GSTR-1 tax ₹35,00,000, GSTR-3B tax ₹35,00,000: tax gap none. GSTR-3B ITC ₹1,40,00,000, GSTR-2B ITC ₹1,10,00,000: ITC gap ₹30,00,000 (27.3%).

Result: 2 of 3 months may trigger a notice.

Our Tax Audit & Notices service reconciles GSTR-1, GSTR-3B and GSTR-2B every month, before the returns are filed.

Questions sellers ask

What are DRC-01B and DRC-01C?

They are intimations the GST system sends when your returns differ by more than set limits. DRC-01B is sent when the tax in GSTR-1 is higher than the tax in GSTR-3B by more than ₹25,00,000 and more than 20% of the GSTR-3B tax. DRC-01C is sent when the ITC claimed in GSTR-3B is higher than the ITC in GSTR-2B by more than ₹25,00,000 and more than 20% of the GSTR-2B ITC.

How long do I have to respond?

The intimation asks you to respond within 7 days: either pay the difference with interest through DRC-03, or explain the difference in Part B of the same form. Until you respond, the system can stop you from filing your next GSTR-1 or GSTR-3B.

Does a red month mean I will get a notice?

No. A red month means the figures you entered are above the limits, so it may trigger an intimation. The system compares the returns as filed, which can differ from the figures entered here, and many differences have a valid reason, such as invoice timing or credit notes.

What does “Close to the limit” mean?

The month is within the limits, but the gap is at least 80% of the limit it has not crossed. A small change, such as one more late supplier invoice, could take it over. It is a prompt to check the month, not a finding.

Which figures should I enter?

For each month, the total tax liability (IGST, CGST, SGST and cess) from GSTR-1 and from GSTR-3B, and the total ITC claimed in GSTR-3B and available in GSTR-2B. Leave a pair blank to check only the other test.

Are my figures saved or sent anywhere?

Your rows are saved in this browser only, so they are still here when you come back on the same device. Nothing is sent to us. Use “Clear all rows” to remove them.

Want our team to look at these numbers alongside your books?

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Disclaimer

Indicative estimate for general information only, based on the assumptions shown on this page. It is not professional advice. Rates last verified on 27 Oct 2026.

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