https://www.taxtmi.com/notifications?id=137579 The amendment replaces a four-year limitation with five years effective 30 November 2021 and revises FORM GST DRC-03: inserting intimation via FORM GST DRC-01A in the heading; expanding item 3 to add audit, inspection or investigation, scrutiny, DRC-01A intimations, and specified mismatch categories; inserting additional triggers into item 5; and substituting the serial 7 table with a detailed columnar format for tax, interest, penalty, fees, ledger utilisation and debit entry particulars. en-us Wed, 01 Dec 2021 00:00:00 +0530 Sat, 29 Jan 2022 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137579 The amendment replaces a four-year limitation with five years effective 30 November 2021 and revises FORM GST DRC-03: inserting intimation via FORM GST DRC-01A in the heading; expanding item 3 to add audit, inspection or investigation, scrutiny, DRC-01A intimations, and specified mismatch categories; inserting additional triggers into item 5; and substituting the serial 7 table with a detailed columnar format for tax, interest, penalty, fees, ledger utilisation and debit entry particulars. Notifications GST - States Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137579