HSN code reporting requirements updated, Nil returns may be filed via SMS and several GST forms and reporting rules revised. Rules amend CGST Rules, 2017 to allow the Board to mandate HSN code digit reporting or exemptions; permit furnishing of Nil returns/statements via SMS with OTP verification; require audited accounts and electronic submission of FORM GSTR-9C for persons above the prescribed turnover threshold for specified years; temporarily relax a restriction for certain overdue returns; convert some proper officer obligations to discretionary actions; and substantially revise/substitute FORM GSTR-2A and multiple GST forms and tables to standardize reporting of inward supplies, amendments, debit/credit notes, ISD credits, TDS/TCS credits, imports, SEZ supplies and ITC reporting options.
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Provisions expressly mentioned in the judgment/order text.
HSN code reporting requirements updated, Nil returns may be filed via SMS and several GST forms and reporting rules revised.
Rules amend CGST Rules, 2017 to allow the Board to mandate HSN code digit reporting or exemptions; permit furnishing of Nil returns/statements via SMS with OTP verification; require audited accounts and electronic submission of FORM GSTR-9C for persons above the prescribed turnover threshold for specified years; temporarily relax a restriction for certain overdue returns; convert some proper officer obligations to discretionary actions; and substantially revise/substitute FORM GSTR-2A and multiple GST forms and tables to standardize reporting of inward supplies, amendments, debit/credit notes, ISD credits, TDS/TCS credits, imports, SEZ supplies and ITC reporting options.
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