https://www.taxtmi.com/notifications?id=146342 The amendment extends the retention period under rule 137 from four years to five years. FORM GST DRC-03 is revised to cover intimation of tax ascertained through FORM GST DRC-01A, scrutiny, inspection, and return mismatches. Its payment-details table is replaced to record the tax period, applicable Act, place of supply, tax, cess, interest, penalty, fee, other amounts, total, ledger utilised, and debit-entry particulars. en-us Wed, 08 Dec 2021 00:00:00 +0530 Thu, 23 Jul 2026 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146342 The amendment extends the retention period under rule 137 from four years to five years. FORM GST DRC-03 is revised to cover intimation of tax ascertained through FORM GST DRC-01A, scrutiny, inspection, and return mismatches. Its payment-details table is replaced to record the tax period, applicable Act, place of supply, tax, cess, interest, penalty, fee, other amounts, total, ledger utilised, and debit-entry particulars. Notifications GST - States Wed, 08 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146342