Limitation period extension and expanded GST DRC-03 categories adding DRC-01A intimations and mismatch grounds rules The amendment extends the limitation period in rule 137 from four years to five years (effective 30 November 2021) and amends FORM GST DRC-03 to add intimation of tax ascertained through FORM GST DRC-01A. FORM GST DRC-03's item 3 is expanded to include audit, inspection or investigation, scrutiny, DRC-01A intimations and mismatch categories, item 5 inserts additional procedural triggers, and the table at serial number 7 is replaced with a detailed ledger-reporting table.