https://www.taxtmi.com/notifications?id=137539 The amendment extends the limitation under rule 137 from four to five years effective end-November 2021 and updates FORM GST DRC-03 to include intimation via FORM GST DRC-01A. It broadens the reasons for issuance to include inspection, scrutiny, DRC-01A intimations and specified mismatches between return forms, inserts additional qualifiers in item 5, and substitutes the serial number 7 table to expand reporting columns for tax period, place of supply, tax/cess, interest, penalty, fee, ledger utilisation and debit entry details. en-us Mon, 17 Jan 2022 00:00:00 +0530 Sat, 22 Jan 2022 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137539 The amendment extends the limitation under rule 137 from four to five years effective end-November 2021 and updates FORM GST DRC-03 to include intimation via FORM GST DRC-01A. It broadens the reasons for issuance to include inspection, scrutiny, DRC-01A intimations and specified mismatches between return forms, inserts additional qualifiers in item 5, and substitutes the serial number 7 table to expand reporting columns for tax period, place of supply, tax/cess, interest, penalty, fee, ledger utilisation and debit entry details. Notifications GST - States Mon, 17 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137539