Goods and Services Tax amendment updates Rule 97 and expands FORM GST DRC 03 reporting and intimation categories. The Rules amend Uttarakhand GST Rules, 2017: they commence on 1 December 2021; amend rule 97 by substituting 'State' for 'Central' in specified clauses and replacing sub-rule (7A) to require the Committee to make available fifty percent of Fund credits to the Commissioner for GST publicity subject to a minimum consumer welfare fund threshold; and revise FORM GST DRC-03 to add intimation via FORM GST DRC-01A, expand cause categories (inspection, scrutiny, mismatches), modify item 5 timelines, and replace the serial 7 table to capture detailed tax and ledger entries.
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Goods and Services Tax amendment updates Rule 97 and expands FORM GST DRC 03 reporting and intimation categories.
The Rules amend Uttarakhand GST Rules, 2017: they commence on 1 December 2021; amend rule 97 by substituting "State" for "Central" in specified clauses and replacing sub-rule (7A) to require the Committee to make available fifty percent of Fund credits to the Commissioner for GST publicity subject to a minimum consumer welfare fund threshold; and revise FORM GST DRC-03 to add intimation via FORM GST DRC-01A, expand cause categories (inspection, scrutiny, mismatches), modify item 5 timelines, and replace the serial 7 table to capture detailed tax and ledger entries.
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