https://www.taxtmi.com/notifications?id=146829 Rule 137 extends the period for retaining specified accounts and records from four years to five years. FORM GST DRC-03 is expanded to cover payments following tax intimation through FORM GST DRC-01A, scrutiny, inspection, and mismatches between return forms. Its payment table is replaced with a detailed format requiring tax-period, place-of-supply, payment-component, ledger-utilisation, and debit-entry particulars. en-us Wed, 16 Mar 2022 00:00:00 +0530 Sat, 05 Sep 2026 13:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146829 Rule 137 extends the period for retaining specified accounts and records from four years to five years. FORM GST DRC-03 is expanded to cover payments following tax intimation through FORM GST DRC-01A, scrutiny, inspection, and mismatches between return forms. Its payment table is replaced with a detailed format requiring tax-period, place-of-supply, payment-component, ledger-utilisation, and debit-entry particulars. Notifications GST - States Wed, 16 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146829