Limitation period extension in GST rules extends retention period and revises FORM GST DRC 03 to include DRC 01A intimations. The amendment increases the record-retention period under Rule 137 from four to five years and revises FORM GST DRC-03 to add intimations arising from FORM GST DRC-01A, expand cause classifications (including audit, inspection, scrutiny and mismatch categories), update item 5 to include these triggers, and replace the serial 7 table with a detailed multi-column table capturing tax period, place of supply, dues components, ledger utilisation and debit entry particulars.
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Limitation period extension in GST rules extends retention period and revises FORM GST DRC 03 to include DRC 01A intimations.
The amendment increases the record-retention period under Rule 137 from four to five years and revises FORM GST DRC-03 to add intimations arising from FORM GST DRC-01A, expand cause classifications (including audit, inspection, scrutiny and mismatch categories), update item 5 to include these triggers, and replace the serial 7 table with a detailed multi-column table capturing tax period, place of supply, dues components, ledger utilisation and debit entry particulars.
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