Statement requirements under GST changed to broaden content and replace 'auto-generated' designation and allow prescribed additional details. The amendment replaces "an auto-generated statement" with "a statement", revises subsection references to the revised statement language, omits a ... Summary
Statement requirements under GST changed to broaden content and replace 'auto-generated' designation and allow prescribed additional details.
The amendment replaces "an auto-generated statement" with "a statement", revises subsection references to the revised statement language, omits a conjunctive connector in one clause, inserts "including" after the words referring to details provided by the recipient, and adds a new clause empowering prescription of such other details as may be prescribed, thereby broadening the content and rulemaking scope for required statements under the GST provision.
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