West Bengal GST Rules Amended: Changes to FORM GST DRC-03 and New Table Format for Compliance.

The West Bengal Goods and Services Tax (Ninth Amendment) Rules, 2021, effective from December 1, 2021, modify the West Bengal GST Rules, 2017. Amendments include changes to FORM GST DRC-03, such as adding "or intimation of tax ascertained through FORM GST DRC-01A" to the heading and revising item descriptions related to audit, inspection, investigation, and tax mismatches. A new table format is introduced under serial number 7, detailing tax periods, place of supply, tax amounts, and ledger details. These changes align with the corresponding Central Notification No. 37/2021-Central Tax.