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of <h1>GST Rules Amended: Rule 137 Duration Extended, FORM GST DRC-03 Modified for Better Compliance.</h1> The Central Goods and Services Tax (Ninth Amendment) Rules, 2021, effective from December 1, 2021, amend the Central Goods and Services Tax Rules, 2017. Key changes include extending the duration in rule 137 from four to five years, and modifications to FORM GST DRC-03. The form's heading now includes 'intimation of tax ascertained through FORM GST DRC-01A,' and adjustments are made to items related to audit, inspection, and tax mismatch. The notification outlines these amendments, which aim to enhance clarity and compliance in the GST framework.
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