GST Amendment updates limitation period and expands reasons in demand notice form, adding scrutiny and mismatch categories. The amendment extends the limitation period in rule 137 from four to five years and revises FORM GST DRC 03: the heading adds intimation under FORM GST DRC 01A; item 3's reasons list is expanded to include audit, inspection or investigation, scrutiny, intimation via DRC 01A and mismatch categories between specified returns; item 5 inserts these grounds alongside the existing thirty day response provision; and serial number 7's table is replaced by a detailed tax demand schedule with fields for tax/cess, interest, penalty, fee, others, total, ledger utilised and debit entry particulars.
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GST Amendment updates limitation period and expands reasons in demand notice form, adding scrutiny and mismatch categories.
The amendment extends the limitation period in rule 137 from four to five years and revises FORM GST DRC 03: the heading adds intimation under FORM GST DRC 01A; item 3's reasons list is expanded to include audit, inspection or investigation, scrutiny, intimation via DRC 01A and mismatch categories between specified returns; item 5 inserts these grounds alongside the existing thirty day response provision; and serial number 7's table is replaced by a detailed tax demand schedule with fields for tax/cess, interest, penalty, fee, others, total, ledger utilised and debit entry particulars.
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