On December 13, 2021, the Finance Department of Gujarat on December 13, 2021 has issued the Gujarat Goods and Services Tax (Ninth amendment) Rules, 2021 to further amend the Gujarat Goods and Services Tax rules 2017. The Rules came into force on December 01, 2021.
The amendment modifies FORM GST DRC-03, which specifies Intimation of Payment made voluntarily or made against the show cause notice (SCN) or statement.