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    <title>Maharashtra Goods and Services Tax (Ninth Amendment) Rules, 2021</title>
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    <description>Amendments to FORM GST DRC-03 insert a reference to intimation of tax ascertained through FORM GST DRC-01A, expand item 3 to include audit, inspection or investigation, scrutiny, DRC-01A intimations and mismatch categories, and add scrutiny, DRC-01A intimations, audit and inspection references to item 5&#039;s timeline. The table at serial number 7 is replaced with a detailed tabular format listing tax period, act, place of supply, tax/cess, interest, penalty, fee, others, total, ledger utilised (cash/credit), debit entry number and date.</description>
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