CBIC Makes Amendment in FORM GST DRC 03
Central Government vide No. Notification No. 37/2021–Central Tax dated Dec 01, 2021 On the recommendations of the Council, the in exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), hereby makes the following rules to alter the Central Goods and Services Tax Rules, 2017, namely:
These rules may be called the Central Goods and Services Tax (Ninth Amendment) Rules, 2021.
In the FORM GST DRC-03 following amendments has been done.
- in the heading, after the words “or statement”, the words, letters and figures “or intimation of tax ascertained through FORM GST DRC-01A” shall be inserted;
Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement or intimation of tax ascertained through Form GST DRC-01A
- Against item 3, in column (3), for the word and letters “Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify)”, the words, letters, figures and brackets “Audit, inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny, intimation of tax ascertained through FORM GST DRC- 01A, Mismatch (Form GSTR-1 and Form GSTR-3B), Mismatch (Form GSTR-2B and Form GSTR-3B), others (specify)” shall be substituted;
- against item 5, in column (1), after the word and figures “within 30 days of its issue”, the words, letters, figures and brackets “, scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, others (specify)” shall be inserted;
- The following table shall be substituted for the table, under serial number 7, for the table:-
Fee and Others Column has been inserted additionally.