Amendment in Form GST DRC-03

CBIC vide Notification No. 37/2021–Central Tax dated 01.12.2021 makes the following amendments in Form DRC-03:

• In the heading, after the words ‘or statement’, the words, letters and figures ‘or intimation of tax ascertained through FORM  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 ), 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;
• Fee column has been added under Table 7