New Delhi, 01st December, 2021<\/p>\n\n\n\n
G.S.R\u2026(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: \u2014<\/p>\n\n\n\n
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.<\/p>\n\n\n\n
2. In the Central Goods and Services Tax Rules, 2017, \u2014<\/p>\n\n\n\n
(i) in rule 137, with effect from the 30th day of November 2021, for the words \u201cfour years\u201d, the words \u201cfive years\u201d shall be substituted.<\/p>\n\n\n\n
(ii) in FORM GST DRC-03, \u2014<\/p>\n\n\n\n
(a) in the heading, after the words \u201cor statement\u201d, the words, letters and figures \u201cor intimation of tax ascertained through FORM GST DRC-01A\u201d shall be inserted;<\/p>\n\n\n\n
(b) against item 3, in column (3), for the word and letters \u201cAudit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify)\u201d, the words, letters, figures and brackets \u201cAudit, 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)\u201d shall be substituted;<\/p>\n\n\n\n
(c) against item 5, in column (1), after the word and figures \u201cwithin 30 days of its issue\u201d, the words, letters, figures and brackets \u201c, scrutiny, intimation of tax ascertained through Form GST DRC01A, audit, inspection or investigation, others (specify)\u201d shall be inserted;<\/p>\n\n\n\n
(d) for the table, under serial number 7, for the table, the following table shall be substituted, namely:-<\/p>\n\n\n\n [F. No.CBIC-20006\/32\/2021-GST]<\/p>\n\n\n\n (Rajeev Ranjan) Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide notification No. 3\/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610(E), dated the 19th June, 2017 and were last amended vide notification No. 35\/2021 – Central Tax, dated the 24th September, 2021 vide number G.S.R. 659(E), dated the 24th September, 2021.<\/p>\n\n\n\n\u201cSr.
No.<\/td>Tax
Period<\/td>Act<\/td> Place
of
supply
(POS)<\/td>Tax\/
Cess<\/td>Interest<\/td> Penalty, if
applicable<\/td>Fee<\/td> Others<\/td> Total<\/td> Ledger
utilised
(Cash \/
Credit)<\/td>Debit
entry
no.<\/td>Date of
debit
entry<\/td><\/tr>1<\/td> 2<\/td> 3<\/td> 4<\/td> 5<\/td> 6<\/td> 7<\/td> 8<\/td> 9<\/td> 10<\/td> 11<\/td> 12<\/td> 13<\/td><\/tr> <\/td> <\/td> <\/td> <\/td> <\/td> <\/td> <\/td> <\/td> <\/td> <\/td> <\/td> <\/td> <\/td><\/tr> <\/td> <\/td> <\/td> <\/td> <\/td> <\/td> <\/td> <\/td> <\/td> <\/td> <\/td> <\/td> <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
Under Secretary to the Government of India<\/p>\n\n\n\n