Amendment to FORM GST DRC-03 expands grounds and fields for issuance and reporting of tax demand notices. Amendment to FORM GST DRC-03 revises the form heading to include intimation from FORM GST DRC-01A, expands grounds for demand to add audit, inspection or investigation, scrutiny and specified mismatch categories between returns, inserts scrutiny and DRC-01A intimation into the timing/contextual language for responses, and substitutes the serial number 7 table to capture tax period, place of supply, tax/cess, interest, penalty, fee, other amounts, total, ledger utilisation and debit entry details.
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Amendment to FORM GST DRC-03 expands grounds and fields for issuance and reporting of tax demand notices.
Amendment to FORM GST DRC-03 revises the form heading to include intimation from FORM GST DRC-01A, expands grounds for demand to add audit, inspection or investigation, scrutiny and specified mismatch categories between returns, inserts scrutiny and DRC-01A intimation into the timing/contextual language for responses, and substitutes the serial number 7 table to capture tax period, place of supply, tax/cess, interest, penalty, fee, other amounts, total, ledger utilisation and debit entry details.
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