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of <h1>Kerala GST Rules Updated: Changes to FORM GST DRC-03 for Tax Process Streamlining, Effective December 1, 2021.</h1> The Government of Kerala has issued the Kerala Goods and Services Tax (Tenth Amendment) Rules, 2021, amending the Kerala Goods and Services Tax Rules, 2017. Effective from December 1, 2021, the amendments include changes to FORM GST DRC-03. The changes involve updates to headings and items within the form, adding references to 'intimation of tax ascertained through FORM GST DRC-01A' and addressing mismatches in specified forms. The amendments aim to incorporate recommendations from the Goods and Services Tax Council and streamline tax processes under the Kerala State Goods and Services Tax Act, 2017.
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