The 9th Amendment of CGST Rules 2017 was recently updated by the Central Board of Indirect Taxation and Customs (CBIC) by exercising the powers conferred by section 164. The changes were made via GST Notification 37/2021 – Central Tax, dated 01-12-2021. The 9th Amendment of CGST Rules 2021 updates and amends the existing CGST Rules 2017.

Let us understand and go through all the changes here:

Rule 137 – Tenure for National Anti-Profiteering Authority: The tenure of the National Anti-Profiteering Authority has been extended from 4 years to 5 years. This change will be effective from 30th November 2021. The tenure of ‘National Anti-profiteering Authority’ will cease to exist after the expiry of five years instead of four years.

Heading of FORM GST DRC-03: The heading of FORM GST DRC-03 has been amended – in the heading, after the words “or statement”, the words, letters and figures “or intimation of tax ascertained through FORM GST DRC-01A” will be inserted. This means intimation of payment has been made voluntarily or made against the show cause notice (SCN) or tax ascertained as being payable under section 73(5)/74(5) through DRC-01A before issuing show-cause notice for GST return mismatch.

Form GST DRC-03 (Column 3): Against item 3, in column (3), for the word and letters “Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify)”, the words, letters, figures and brackets “Audit, 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)” will be substituted.

In GST DRC-03, column 3 specifies the cause of payment – words, “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)” will be substituted. This means you can additionally make payments for all the above mentioned using form DRC-01A.

Form GST DRC-03 (Column 5): Against item 5, in column (1), after the word and figures “within 30 days of its issue”, the words, letters, figures and brackets “, scrutiny, intimation of tax ascertained through Form GST DRC01A, audit, inspection or investigation, others (specify)” will be inserted.

Form GST DRC-03 (Column 3): Against item 3, in column (3), for the word and letters “Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify)”, the words, letters, figures and brackets “Audit, 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)” will be substituted.

In GST DRC-03, column 3 specifies the cause of payment – words, “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)” will be substituted. This means you can additionally make payments for all the above mentioned using form DRC-01A.

Form GST DRC-03 (Column 5): Against item 5, in column (1), after the word and figures “within 30 days of its issue”, the words, letters, figures and brackets “, scrutiny, intimation of tax ascertained through Form GST DRC01A, audit, inspection or investigation, others (specify)” will be inserted.

This means, in GST DRC-03 Column 5 which specifies details of show cause notice, if payment is made within 30 days of its issue, additional added modes – scrutiny, intimation of tax ascertained through Form GST DRC[1]01A, audit, inspection or investigation, others (specify) can be paid via form DRC-03.

Form GST DRC-03 New Column Addition: In GST DRC-03, Serial Number 7, a new ‘Fee Column’ has also been added. This will now help taxpayers to directly pay their Fees using Form DRC 03.

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