Limitation period extended; recovery notice form expanded to include DRC 01A intimations and mismatch categories. Rule 137's retention/limitation period is amended from four years to five years. FORM GST DRC-03 is revised to add intimation of tax ascertained through FORM GST DRC-01A in its heading, expand itemised grounds to include inspection, scrutiny, DRC-01A intimations and mismatch categories, amend item 5 to add scrutiny and related contexts, and substitute the table at serial number 7 to reflect updated reporting columns including tax period, place of supply, tax/cess, interest, penalty, fees, others and ledger utilisation.
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Provisions expressly mentioned in the judgment/order text.
Limitation period extended; recovery notice form expanded to include DRC 01A intimations and mismatch categories.
Rule 137's retention/limitation period is amended from four years to five years. FORM GST DRC-03 is revised to add intimation of tax ascertained through FORM GST DRC-01A in its heading, expand itemised grounds to include inspection, scrutiny, DRC-01A intimations and mismatch categories, amend item 5 to add scrutiny and related contexts, and substitute the table at serial number 7 to reflect updated reporting columns including tax period, place of supply, tax/cess, interest, penalty, fees, others and ledger utilisation.
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