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<h1>Gujarat Amends GST Rules: Changes to FORM GST DRC-03 Include New Categories and Table Format Effective December 1, 2021.</h1> The Government of Gujarat issued Notification No. 37/2021-State Tax to amend the Gujarat Goods and Services Tax Rules, 2017, effective from December 1, 2021. The amendments involve changes to FORM GST DRC-03, including modifications to its heading and specific items. The form now includes additional categories such as scrutiny, intimation of tax ascertained through FORM GST DRC-01A, and mismatches between various GST forms. A new table format under serial number 7 has also been introduced to detail tax periods, place of supply, tax, interest, penalties, and other applicable fees.