Notification No. 37/2021
Date: December 1, 2021
Subject: Amendment to CGST Rules relating to retention period of records and FORM GST DRC-03.
Description:
The retention period of records under rule 137 is extended from four years to five years. FORM GST DRC-03 is amended to include additional reasons such as scrutiny and tax ascertained through DRC-01A. The format of payment details in the form is also revised.
Effective Date:
1 December 2021 (rule 137 effective from 30 November 2021)