https://www.taxtmi.com/notifications?id=137045 Rule 137 is amended to extend the referenced period from four years to five years, and FORM GST DRC-03 is revised: the heading adds intimation of tax ascertained through FORM GST DRC-01A; item 3's initiating grounds are expanded to include audit, inspection or investigation, scrutiny, intimation via DRC-01A, and specified mismatch categories; item 5 inserts additional grounds; and the table under serial number 7 is replaced with a detailed columns-based format for debit entry particulars. en-us Wed, 01 Dec 2021 00:00:00 +0530 Thu, 02 Dec 2021 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137045 Rule 137 is amended to extend the referenced period from four years to five years, and FORM GST DRC-03 is revised: the heading adds intimation of tax ascertained through FORM GST DRC-01A; item 3's initiating grounds are expanded to include audit, inspection or investigation, scrutiny, intimation via DRC-01A, and specified mismatch categories; item 5 inserts additional grounds; and the table under serial number 7 is replaced with a detailed columns-based format for debit entry particulars. Notifications GST Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137045