Notification No. 37/2021
Date: December 1, 2021
Subject: Central Goods and Services Tax (Ninth Amendment) Rules, 2021
Description:
This notification extends the time limit for recovery under Rule 137 from four to five years. It also amends FORM GST DRC-03 to incorporate voluntary payments arising from DRC-01A, scrutiny and ITC mismatch cases. The changes strengthen recovery and self-compliance mechanisms.
Amendment:
This notification amends notification No. 3/2017