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How to read section numbers: s.80C→s.123 means Section 80C of the Income-tax Act, 1961 is now Section 123 of the Income-tax Act, 2025 (in force from 1 April 2026). Returns for FY 2025-26 still use the old numbers; Tax Year 2026-27 onwards uses the new ones. Section Finder
Step by step
- 1
Open the intimation
GST portal → Services → User Services → View Notices and Orders (also emailed).
- 2
Reconcile
Compare GSTR-1 with 3B (01B) or 2B with 3B (01C) for the period.
- 3
Respond in Part B
Pay the difference via DRC-03 and cite it, or explain (e.g., invoice reported in a later period).
- 4
Unblock filing
Once the response is accepted, GSTR-1 can be filed.
Common mistakes
- Ignoring the 7 days
- Explaining without a reconciliation
Frequently asked questions
Not yet. It is an intimation; an unexplained difference can turn into a show-cause notice later.
Last reviewed on 11 November 2026 by Vinay Jaglan, VJ & Associates. Law and portal screens change — verify before acting, or ask the office.
