Audit, Inspection or Investigation, SCN, GST Annual Return, Reconciliation Statement, Scrutiny, Intimation of Tax ascertained through FORM GST DRC- 01A: CBIC [Read Notification]

Audit- SCN - annual return - reconciliation statement - scrutiny - intimation of tax ascertained - FORM GST DRC- 01A - CBIC - Taxscan

The Central Board of Indirect Taxes and Customs (CBIC) has notified the amendments in FORM GST DRC- 01A.

The Board has notified the Central Goods and Services Tax (Ninth Amendment) Rules, 2021, which seeks to amend the Central Goods and Services Tax Rules, 2017.

In FORM GST DRC-03, 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. 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.

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