https://www.taxtmi.com/notifications?id=146532 Rule 137 is amended retrospectively from 30 November 2021 by extending the prescribed period from four years to five years. FORM GST DRC-03 is revised from 1 December 2021 to cover tax intimation through FORM GST DRC-01A, scrutiny, inspection, and specified return mismatches. Its payment table is replaced to capture tax period, applicable Act, place of supply, tax liabilities, interest, penalty, fee, ledger utilisation, and debit-entry particulars. en-us Mon, 14 Feb 2022 00:00:00 +0530 Mon, 10 Aug 2026 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146532 Rule 137 is amended retrospectively from 30 November 2021 by extending the prescribed period from four years to five years. FORM GST DRC-03 is revised from 1 December 2021 to cover tax intimation through FORM GST DRC-01A, scrutiny, inspection, and specified return mismatches. Its payment table is replaced to capture tax period, applicable Act, place of supply, tax liabilities, interest, penalty, fee, ledger utilisation, and debit-entry particulars. Notifications GST - States Mon, 14 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146532