Intimation of tax through FORM GST DRC-01A added to demand notice categories and notice table fields. The West Bengal GST rules amend FORM GST DRC-03 to insert reference to intimation of tax ascertained through FORM GST DRC-01A in the heading; expand item 3 to include audit, inspection or investigation, scrutiny, intimations from DRC-01A and specific mismatch categories; add scrutiny and DRC-01A intimation to item 5 descriptors; and substitute the table at serial number 7 with a detailed schema listing tax period, 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.
Intimation of tax through FORM GST DRC-01A added to demand notice categories and notice table fields.
The West Bengal GST rules amend FORM GST DRC-03 to insert reference to intimation of tax ascertained through FORM GST DRC-01A in the heading; expand item 3 to include audit, inspection or investigation, scrutiny, intimations from DRC-01A and specific mismatch categories; add scrutiny and DRC-01A intimation to item 5 descriptors; and substitute the table at serial number 7 with a detailed schema listing tax period, place of supply, tax/cess, interest, penalty, fee, others, total, ledger utilised (cash/credit), debit entry number and date.
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