This is Ravi Kumar, in this article, I will show you section 88C of the CGST act.
What is section 88C of the CGST act?
This is a new section of the CGST Act. And this section has been implemented by the GST department. In that section, if your GSTR-01 data and your IFF data will not be matched with your GSTR-3B data after that the GST department will send you a mail due to your data was mismatched and he will start to do the recovery process according to section 79 of the CGST Act.
In this recovery process, you would give two options for the recovery.
- GST DRC-01B Form Part A – This is a new form in GST and this is the part A step of the recovery process. In this form, you can see the mismatch of your GSTR-01 and GSTR-03B of the CGST Act.
- GST DRC-01B Form Part B – This is the Part B process, In that process, you would receive a system-generated message, and in this message, the GST department has told you that please pay your remaining amount with interest through the DRC-03 form. and If you have made any mistake at the time of filling out your GST return, you can make an explanation about that and send your answer in part – B.
If Your explanation is right and the GST department will agree with your explanation then he would stop their recovery process from you, and If they are not satisfied with your answer then they would start to do the recovery process with the help of section 79 of the CGST Act.