GST procedural amendment expands grounds for tax notices, extends limitation period, and revises FORM DRC-03. Amendment extends the assessment and recovery limitation in rule 137 and substantially revises FORM GST DRC-03: expanding its heading to include intimations via FORM GST DRC-01A; broadening listed grounds to include audit, inspection or investigation, scrutiny, DRC-01A intimations and specified return mismatches; inserting additional timeline and category entries; and replacing the serial 7 table with standardized columns for tax period, place of supply, tax/cess, interest, penalty, fee, others, total, ledger utilisation and debit entry details.
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GST procedural amendment expands grounds for tax notices, extends limitation period, and revises FORM DRC-03.
Amendment extends the assessment and recovery limitation in rule 137 and substantially revises FORM GST DRC-03: expanding its heading to include intimations via FORM GST DRC-01A; broadening listed grounds to include audit, inspection or investigation, scrutiny, DRC-01A intimations and specified return mismatches; inserting additional timeline and category entries; and replacing the serial 7 table with standardized columns for tax period, place of supply, tax/cess, interest, penalty, fee, others, total, ledger utilisation and debit entry details.
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