The Central Board of Indirect Taxes and Customs vide notification dated 1st December, 2021 has issued the Central Goods and Services Tax (Ninth Amendment) Rules, 2021. The Central Goods and Services Tax (Ninth Amendment) Rules, 2021 has revised the FORM GST DRC-03.
Revised FORM GST DRC-03 shall now be used for Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement.
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