https://www.taxtmi.com/notifications?id=146902 The amendment extends the record-retention period under rule 137 from four years to five years with effect from 30 November 2021. FORM GST DRC-03 is revised to cover tax intimation through FORM GST DRC-01A, scrutiny, inspection, and specified return mismatches. Its payment-entry table is replaced to require particulars of tax period, applicable Act, place of supply, tax or cess, interest, penalty, fee, total amount, ledger utilised, and debit-entry details. en-us Wed, 01 Dec 2021 00:00:00 +0530 Mon, 14 Sep 2026 18:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146902 The amendment extends the record-retention period under rule 137 from four years to five years with effect from 30 November 2021. FORM GST DRC-03 is revised to cover tax intimation through FORM GST DRC-01A, scrutiny, inspection, and specified return mismatches. Its payment-entry table is replaced to require particulars of tax period, applicable Act, place of supply, tax or cess, interest, penalty, fee, total amount, ledger utilised, and debit-entry details. Notifications GST - States Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146902