Limitation period extension and GST notice form revisions broaden assessment grounds and reporting fields under state GST rules. The amendment extends the limitation under rule 137 from four to five years effective end-November 2021 and updates FORM GST DRC-03 to include intimation via FORM GST DRC-01A. It broadens the reasons for issuance to include inspection, scrutiny, DRC-01A intimations and specified mismatches between return forms, inserts additional qualifiers in item 5, and substitutes the serial number 7 table to expand reporting columns for tax period, place of supply, tax/cess, interest, penalty, fee, ledger utilisation and debit entry details.
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Limitation period extension and GST notice form revisions broaden assessment grounds and reporting fields under state GST rules.
The amendment extends the limitation under rule 137 from four to five years effective end-November 2021 and updates FORM GST DRC-03 to include intimation via FORM GST DRC-01A. It broadens the reasons for issuance to include inspection, scrutiny, DRC-01A intimations and specified mismatches between return forms, inserts additional qualifiers in item 5, and substitutes the serial number 7 table to expand reporting columns for tax period, place of supply, tax/cess, interest, penalty, fee, ledger utilisation and debit entry details.
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