Limitation period extended for tax assessments and Form GST DRC-03 expanded to capture scrutiny, intimations and mismatch reporting. The amendment lengthens the limitation period for tax assessment actions by substituting longer time spans with specified commencement dates. Form GST DRC-03 is revised: its heading now references intimation of tax ascertained through Form GST DRC-01A; the list of demand origins is expanded to include scrutiny, intimation via DRC-01A, mismatch categories and audit/inspection/investigation; item entries are amended accordingly; and the table is replaced to require breakdowns for tax/cess, interest, penalty, fee, other amounts, total, and ledger/debit entry details.
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Limitation period extended for tax assessments and Form GST DRC-03 expanded to capture scrutiny, intimations and mismatch reporting.
The amendment lengthens the limitation period for tax assessment actions by substituting longer time spans with specified commencement dates. Form GST DRC-03 is revised: its heading now references intimation of tax ascertained through Form GST DRC-01A; the list of demand origins is expanded to include scrutiny, intimation via DRC-01A, mismatch categories and audit/inspection/investigation; item entries are amended accordingly; and the table is replaced to require breakdowns for tax/cess, interest, penalty, fee, other amounts, total, and ledger/debit entry details.
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