Limitation period extension under GST rules expands assessment window and updates DRC-03 to include DRC-01A intimations. The amendment extends the limitation period in rule 137 from four to five years and revises FORM GST DRC-03: the heading now covers intimation via FORM GST DRC-01A; item 3 expands reasons for demand to include audit, inspection or investigation, scrutiny, DRC-01A intimations and specified return mismatches; item 5 adds corresponding categories to response timelines; and serial number 7 is replaced by a detailed table capturing tax period, place of supply, tax/cess, interest, penalty, fees, other amounts, ledger utilisation, debit entry references and dates.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Limitation period extension under GST rules expands assessment window and updates DRC-03 to include DRC-01A intimations.
The amendment extends the limitation period in rule 137 from four to five years and revises FORM GST DRC-03: the heading now covers intimation via FORM GST DRC-01A; item 3 expands reasons for demand to include audit, inspection or investigation, scrutiny, DRC-01A intimations and specified return mismatches; item 5 adds corresponding categories to response timelines; and serial number 7 is replaced by a detailed table capturing tax period, place of supply, tax/cess, interest, penalty, fees, other amounts, ledger utilisation, debit entry references and dates.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
