Statutory amendment to GST rules extends limitation period and updates FORM GST DRC 03 reporting categories and table. Rule 137 is amended to extend the referenced period from four years to five years, and FORM GST DRC-03 is revised: the heading adds intimation of tax ascertained through FORM GST DRC-01A; item 3's initiating grounds are expanded to include audit, inspection or investigation, scrutiny, intimation via DRC-01A, and specified mismatch categories; item 5 inserts additional grounds; and the table under serial number 7 is replaced with a detailed columns-based format for debit entry particulars.