https://www.taxtmi.com/notifications?id=137104 Rule 137 is amended to extend the limitation period from four years to five years effective 30 November 2021. FORM GST DRC-03 is revised: its heading now includes intimation of tax ascertained through FORM GST DRC-01A; item 3 expands triggers to include audit, inspection or investigation, scrutiny, DRC-01A intimations and specified return mismatches; item 5 adds scrutiny, DRC-01A intimations, audit and inspection to response contexts; and the table at serial number 7 is replaced with a detailed ledger-style layout capturing tax period, POS, tax/cess, interest, penalties, fees, ledger utilisation and debit entry particulars. en-us Fri, 10 Dec 2021 00:00:00 +0530 Fri, 10 Dec 2021 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137104 Rule 137 is amended to extend the limitation period from four years to five years effective 30 November 2021. FORM GST DRC-03 is revised: its heading now includes intimation of tax ascertained through FORM GST DRC-01A; item 3 expands triggers to include audit, inspection or investigation, scrutiny, DRC-01A intimations and specified return mismatches; item 5 adds scrutiny, DRC-01A intimations, audit and inspection to response contexts; and the table at serial number 7 is replaced with a detailed ledger-style layout capturing tax period, POS, tax/cess, interest, penalties, fees, ledger utilisation and debit entry particulars. Notifications GST - States Fri, 10 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137104