Amendment to FORM GST DRC-03 updates notice categories and table fields for tax intimation and mismatch reporting. The amendment to FORM GST DRC-03 inserts 'or intimation of tax ascertained through FORM GST DRC-01A' in the heading, expands item 3 to add scrutiny, intimation via FORM GST DRC-01A and specified mismatch categories, inserts references in item 5 to scrutiny, intimation under FORM GST DRC-01A, audit, inspection or investigation, and replaces the table under serial number 7 with a detailed reporting table capturing Tax Period, Place of Supply, Tax/Cess, Interest, Penalty, Fee, Ledger utilised, debit entry particulars and totals.
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Provisions expressly mentioned in the judgment/order text.
Amendment to FORM GST DRC-03 updates notice categories and table fields for tax intimation and mismatch reporting.
The amendment to FORM GST DRC-03 inserts "or intimation of tax ascertained through FORM GST DRC-01A" in the heading, expands item 3 to add scrutiny, intimation via FORM GST DRC-01A and specified mismatch categories, inserts references in item 5 to scrutiny, intimation under FORM GST DRC-01A, audit, inspection or investigation, and replaces the table under serial number 7 with a detailed reporting table capturing Tax Period, Place of Supply, Tax/Cess, Interest, Penalty, Fee, Ledger utilised, debit entry particulars and totals.
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