https://www.taxtmi.com/notifications?id=137863 The amendment extends the limitation period in rule 137 from four to five years and revises FORM GST DRC-03: the heading now covers intimation via FORM GST DRC-01A; item 3 expands reasons for demand to include audit, inspection or investigation, scrutiny, DRC-01A intimations and specified return mismatches; item 5 adds corresponding categories to response timelines; and serial number 7 is replaced by a detailed table capturing tax period, place of supply, tax/cess, interest, penalty, fees, other amounts, ledger utilisation, debit entry references and dates. en-us Thu, 16 Dec 2021 00:00:00 +0530 Mon, 14 Mar 2022 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137863 The amendment extends the limitation period in rule 137 from four to five years and revises FORM GST DRC-03: the heading now covers intimation via FORM GST DRC-01A; item 3 expands reasons for demand to include audit, inspection or investigation, scrutiny, DRC-01A intimations and specified return mismatches; item 5 adds corresponding categories to response timelines; and serial number 7 is replaced by a detailed table capturing tax period, place of supply, tax/cess, interest, penalty, fees, other amounts, ledger utilisation, debit entry references and dates. Notifications GST - States Thu, 16 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137863