GST rule amendment increases limitation period and revises FORM GST DRC-03 reporting fields and table layout. Amendment increases the limitation period in rule 137 from four years to five years effective 30 November 2021 and revises FORM GST DRC-03 by expanding the heading to include intimations from FORM GST DRC-01A, broadening item 3 causes to add audit/inspection/investigation, scrutiny, DRC-01A intimations and mismatch categories, inserting additional causes in item 5, and substituting the Table at serial number 7 with a new recovery table capturing tax period, place of supply, tax/cess, interest, penalty, fee, totals, ledger utilised, debit entry number and date.
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GST rule amendment increases limitation period and revises FORM GST DRC-03 reporting fields and table layout.
Amendment increases the limitation period in rule 137 from four years to five years effective 30 November 2021 and revises FORM GST DRC-03 by expanding the heading to include intimations from FORM GST DRC-01A, broadening item 3 causes to add audit/inspection/investigation, scrutiny, DRC-01A intimations and mismatch categories, inserting additional causes in item 5, and substituting the Table at serial number 7 with a new recovery table capturing tax period, place of supply, tax/cess, interest, penalty, fee, totals, ledger utilised, debit entry number and date.
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