## Documentation Index

Access the complete documentation index at:
https://www.zoho.com/in/books/kb/llms.txt

Use this file to discover all available documentation pages before proceeding.

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# When should I file Form DRC-01B?

If the difference between the tax liability reported in the GSTR-1/IFF exceeds the tax paid in the GSTR-3B by a defined threshold amount and percentage, you will receive a notification about the same. In such cases, you have to file Form DRC-01B.

**Warning:** If you fail to respond in Form GST DRC-01B, then your GSTR-1/IFF return will be blocked for the subsequent returns. This will continue until you either deposit the amounts specified in the notification or provide an explanation for non-payment.

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