Amendment to FORM GST DRC-03 expands grounds for demand and adds intimation via FORM GST DRC-01A. The Tenth Amendment revises FORM GST DRC-03 to insert reference to intimation of tax ascertained through FORM GST DRC-01A, expands itemised reasons for issuance to include audit, inspection or investigation, scrutiny, specified mismatches between return forms and other categories, appends procedural descriptors to item 5 after the existing timeline, and substitutes the table at serial number 7 with a detailed columnar format covering tax period, place of supply, tax/cess, interest, penalty, fee, other amounts, total and ledger utilisation with debit entry details.
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Amendment to FORM GST DRC-03 expands grounds for demand and adds intimation via FORM GST DRC-01A.
The Tenth Amendment revises FORM GST DRC-03 to insert reference to intimation of tax ascertained through FORM GST DRC-01A, expands itemised reasons for issuance to include audit, inspection or investigation, scrutiny, specified mismatches between return forms and other categories, appends procedural descriptors to item 5 after the existing timeline, and substitutes the table at serial number 7 with a detailed columnar format covering tax period, place of supply, tax/cess, interest, penalty, fee, other amounts, total and ledger utilisation with debit entry details.
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