GST compliance forms updated: DRC-03 now includes DRC-01A intimations and expanded audit, scrutiny and mismatch categories. Amendments to FORM GST DRC-03 insert a reference to intimation of tax ascertained through FORM GST DRC-01A, expand item 3 to include audit, inspection or investigation, scrutiny, DRC-01A intimations and mismatch categories, and add scrutiny, DRC-01A intimations, audit and inspection references to item 5's timeline. The table at serial number 7 is replaced with a detailed tabular format listing tax period, act, place of supply, tax/cess, interest, penalty, fee, others, total, ledger utilised (cash/credit), debit entry number and date.
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Provisions expressly mentioned in the judgment/order text.
GST compliance forms updated: DRC-03 now includes DRC-01A intimations and expanded audit, scrutiny and mismatch categories.
Amendments to FORM GST DRC-03 insert a reference to intimation of tax ascertained through FORM GST DRC-01A, expand item 3 to include audit, inspection or investigation, scrutiny, DRC-01A intimations and mismatch categories, and add scrutiny, DRC-01A intimations, audit and inspection references to item 5's timeline. The table at serial number 7 is replaced with a detailed tabular format listing tax period, act, place of supply, tax/cess, interest, penalty, fee, others, total, ledger utilised (cash/credit), debit entry number and date.
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