https://www.taxtmi.com/notifications?id=137855 The amendment extends the limitation period in rule 137 from four to five years and revises FORM GST DRC 03: the heading adds intimation under FORM GST DRC 01A; item 3's reasons list is expanded to include audit, inspection or investigation, scrutiny, intimation via DRC 01A and mismatch categories between specified returns; item 5 inserts these grounds alongside the existing thirty day response provision; and serial number 7's table is replaced by a detailed tax demand schedule with fields for tax/cess, interest, penalty, fee, others, total, ledger utilised and debit entry particulars. en-us Thu, 27 Jan 2022 00:00:00 +0530 Sat, 12 Mar 2022 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137855 The amendment extends the limitation period in rule 137 from four to five years and revises FORM GST DRC 03: the heading adds intimation under FORM GST DRC 01A; item 3's reasons list is expanded to include audit, inspection or investigation, scrutiny, intimation via DRC 01A and mismatch categories between specified returns; item 5 inserts these grounds alongside the existing thirty day response provision; and serial number 7's table is replaced by a detailed tax demand schedule with fields for tax/cess, interest, penalty, fee, others, total, ledger utilised and debit entry particulars. Notifications GST - States Thu, 27 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137855