https://www.taxtmi.com/notifications?id=137645 Rules extend the period in rule 137 to five years from 30 November 2021 and amend FORM GST DRC-03 to include intimation of tax ascertained through FORM GST DRC-01A, broaden reason codes to add audit/inspection/investigation, scrutiny and specified mismatch categories, insert additional timing/contents entries in item 5, and substitute the serial number 7 table to capture detailed tax components, totals and ledger utilisation with debit entry references. en-us Mon, 31 Jan 2022 00:00:00 +0530 Wed, 09 Feb 2022 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137645 Rules extend the period in rule 137 to five years from 30 November 2021 and amend FORM GST DRC-03 to include intimation of tax ascertained through FORM GST DRC-01A, broaden reason codes to add audit/inspection/investigation, scrutiny and specified mismatch categories, insert additional timing/contents entries in item 5, and substitute the serial number 7 table to capture detailed tax components, totals and ledger utilisation with debit entry references. Notifications GST - States Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137645