Limitation period extension under GST: extended assessment windows and revised FORM GST DRC 03 to capture new recovery categories. Amendments extend assessment limitation periods by substituting two year and four year references with four year and five year periods respectively, and revise FORM GST DRC 03 to add intimation via FORM GST DRC 01A, expand triggering categories (including audit, inspection or investigation, scrutiny and specific return mismatches), and substitute a detailed table for tax period, place of supply, tax/cess, interest, penalty, ledger utilisation and debit entry particulars.
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Limitation period extension under GST: extended assessment windows and revised FORM GST DRC 03 to capture new recovery categories.
Amendments extend assessment limitation periods by substituting two year and four year references with four year and five year periods respectively, and revise FORM GST DRC 03 to add intimation via FORM GST DRC 01A, expand triggering categories (including audit, inspection or investigation, scrutiny and specific return mismatches), and substitute a detailed table for tax period, place of supply, tax/cess, interest, penalty, ledger utilisation and debit entry particulars.
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