https://www.taxtmi.com/notifications?id=137450 Amendments extend assessment limitation periods by substituting two year and four year references with four year and five year periods respectively, and revise FORM GST DRC 03 to add intimation via FORM GST DRC 01A, expand triggering categories (including audit, inspection or investigation, scrutiny and specific return mismatches), and substitute a detailed table for tax period, place of supply, tax/cess, interest, penalty, ledger utilisation and debit entry particulars. en-us Mon, 10 Jan 2022 00:00:00 +0530 Thu, 13 Jan 2022 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137450 Amendments extend assessment limitation periods by substituting two year and four year references with four year and five year periods respectively, and revise FORM GST DRC 03 to add intimation via FORM GST DRC 01A, expand triggering categories (including audit, inspection or investigation, scrutiny and specific return mismatches), and substitute a detailed table for tax period, place of supply, tax/cess, interest, penalty, ledger utilisation and debit entry particulars. Notifications GST - States Mon, 10 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137450