GST form amendment expands grounds for demands and adds intimation route through DRC-01A, updating disclosure fields. The rules amend FORM GST DRC-03 by inserting reference to intimations under FORM GST DRC-01A in the heading; expanding item 3 to add audit, inspection or investigation, scrutiny, DRC-01A intimations, and specific GSTR mismatches as grounds for demand; inserting corresponding descriptors in item 5 to include scrutiny and DRC-01A intimations; and substituting the table at serial number 7 with a detailed format capturing tax period, place of supply, tax/cess, interest, penalty, fee, other components, total, ledger utilisation (cash/credit), and debit entry particulars.
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GST form amendment expands grounds for demands and adds intimation route through DRC-01A, updating disclosure fields.
The rules amend FORM GST DRC-03 by inserting reference to intimations under FORM GST DRC-01A in the heading; expanding item 3 to add audit, inspection or investigation, scrutiny, DRC-01A intimations, and specific GSTR mismatches as grounds for demand; inserting corresponding descriptors in item 5 to include scrutiny and DRC-01A intimations; and substituting the table at serial number 7 with a detailed format capturing tax period, place of supply, tax/cess, interest, penalty, fee, other components, total, ledger utilisation (cash/credit), and debit entry particulars.
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