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<h1>Jharkhand GST Rules Amended: Rule 137 Extended to 5 Years; Updates to FORM GST DRC-03 for Better Compliance.</h1> The Government of Jharkhand has issued the Ninth Amendment to the Jharkhand Goods and Services Tax Rules, 2017, effective from December 1, 2021. This amendment extends the period mentioned in Rule 137 from four years to five years, effective November 30, 2021. Changes are also made to FORM GST DRC-03, including updates to headings and item descriptions to incorporate new categories such as scrutiny, audit, and mismatches between various GST forms. These amendments are enacted under the authority of section 164 of the Jharkhand Goods and Services Tax Act, 2017, following the Council's recommendations.