The Central Government, on the recommendations of the Council notified Central Goods and Services Tax (Ninth Amendment) Rules, 2021 further to amend the Central Goods and Services Tax Rules, 2017.
In the Central Goods and Services Tax Rules, 2017:
- In rule 137 dealing with Tenure of Authority, with effect from the 30th day of November 2021, for the words “four years”, the words “five years” shall be substituted.
- 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.
