https://www.taxtmi.com/notifications?id=137215 Rule 137's retention/limitation period is amended from four years to five years. FORM GST DRC-03 is revised to add intimation of tax ascertained through FORM GST DRC-01A in its heading, expand itemised grounds to include inspection, scrutiny, DRC-01A intimations and mismatch categories, amend item 5 to add scrutiny and related contexts, and substitute the table at serial number 7 to reflect updated reporting columns including tax period, place of supply, tax/cess, interest, penalty, fees, others and ledger utilisation. en-us Wed, 22 Dec 2021 00:00:00 +0530 Thu, 23 Dec 2021 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137215 Rule 137's retention/limitation period is amended from four years to five years. FORM GST DRC-03 is revised to add intimation of tax ascertained through FORM GST DRC-01A in its heading, expand itemised grounds to include inspection, scrutiny, DRC-01A intimations and mismatch categories, amend item 5 to add scrutiny and related contexts, and substitute the table at serial number 7 to reflect updated reporting columns including tax period, place of supply, tax/cess, interest, penalty, fees, others and ledger utilisation. Notifications GST - States Wed, 22 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137215