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.
and GST filing.