https://www.taxtmi.com/notifications?id=137216 Amendment increases the limitation period in rule 137 from four years to five years effective 30 November 2021 and revises FORM GST DRC-03 by expanding the heading to include intimations from FORM GST DRC-01A, broadening item 3 causes to add audit/inspection/investigation, scrutiny, DRC-01A intimations and mismatch categories, inserting additional causes in item 5, and substituting the Table at serial number 7 with a new recovery table capturing tax period, place of supply, tax/cess, interest, penalty, fee, totals, ledger utilised, debit entry number and date. en-us Thu, 16 Dec 2021 00:00:00 +0530 Thu, 23 Dec 2021 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137216 Amendment increases the limitation period in rule 137 from four years to five years effective 30 November 2021 and revises FORM GST DRC-03 by expanding the heading to include intimations from FORM GST DRC-01A, broadening item 3 causes to add audit/inspection/investigation, scrutiny, DRC-01A intimations and mismatch categories, inserting additional causes in item 5, and substituting the Table at serial number 7 with a new recovery table capturing tax period, place of supply, tax/cess, interest, penalty, fee, totals, ledger utilised, debit entry number and date. Notifications GST - States Thu, 16 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137216