GST Notification 37/2021-Central Tax ,dt. 01-12-2021
Changes through notification 37/2021:
Tenure of National Anti-profiteering Authority cease to exist after the expiry of Five year (instead of four year)
Heading of FORM GST DRC-03 has been amended – intimation of payment made voluntarily or made against the show cause notice (SCN) or statement “inserted” Intimation tax ascertained as being payable under section 73(5)/74(5)
In GST DRC-03 Column 3 which specifies cause of payment – “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;
In GST DRC-03 Column 5 which specifies Details of show cause notice, if payment is made within 30 days of its issue inserted scrutiny,
intimation of tax ascertained through Form GST DRC[1]01A, audit, inspection or investigation, others (specify)”
In GST DRC-03 Serial Number 7 Fee column also added so now taxpayers can pay Fee using DRC 03
