GST procedural amendment expands assessment categories and updates FORM GST DRC-03 reporting, timelines, and ledger details. The amendment extends the limitation/retention period from four to five years and revises FORM GST DRC-03 to add intimation via FORM GST DRC-01A, expand assessable event categories to include audit, inspection or investigation, scrutiny and specified mismatch types, amend the ''within 30 days'' response item to cover these categories, and substitute the serial-7 table with columns capturing Tax Period, Place of Supply, Tax/Cess, Interest, Penalty, Fee, Others, Total, Ledger utilised, Debit entry number, and Date of debit entry.
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GST procedural amendment expands assessment categories and updates FORM GST DRC-03 reporting, timelines, and ledger details.
The amendment extends the limitation/retention period from four to five years and revises FORM GST DRC-03 to add intimation via FORM GST DRC-01A, expand assessable event categories to include audit, inspection or investigation, scrutiny and specified mismatch types, amend the ''within 30 days'' response item to cover these categories, and substitute the serial-7 table with columns capturing Tax Period, Place of Supply, Tax/Cess, Interest, Penalty, Fee, Others, Total, Ledger utilised, Debit entry number, and Date of debit entry.
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