https://www.taxtmi.com/notifications?id=140390 The amendment lengthens the limitation period for tax assessment actions by substituting longer time spans with specified commencement dates. Form GST DRC-03 is revised: its heading now references intimation of tax ascertained through Form GST DRC-01A; the list of demand origins is expanded to include scrutiny, intimation via DRC-01A, mismatch categories and audit/inspection/investigation; item entries are amended accordingly; and the table is replaced to require breakdowns for tax/cess, interest, penalty, fee, other amounts, total, and ledger/debit entry details. en-us Tue, 01 Nov 2022 00:00:00 +0530 Tue, 04 Jul 2023 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140390 The amendment lengthens the limitation period for tax assessment actions by substituting longer time spans with specified commencement dates. Form GST DRC-03 is revised: its heading now references intimation of tax ascertained through Form GST DRC-01A; the list of demand origins is expanded to include scrutiny, intimation via DRC-01A, mismatch categories and audit/inspection/investigation; item entries are amended accordingly; and the table is replaced to require breakdowns for tax/cess, interest, penalty, fee, other amounts, total, and ledger/debit entry details. Notifications GST - States Tue, 01 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140390