Odisha GST rules amended to allow SMS filing of nil returns, revise HSN requirements, audit thresholds and auto-populated GSTR-2A. The Twelfth Amendment revises Odisha GST Rules to permit the Board to prescribe HSN-digit requirements, allow OTP-verified SMS filing for nil returns, relax certain restrictions for returns not filed Feb-Aug 2020, require audit and FORM GSTR-9C filing for turnovers above five crore for FY 2018-19 and 2019-20, and substitutes FORM GSTR-2A and multiple return and demand forms with detailed tables and instructions including auto-population and amendment mechanics.
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Odisha GST rules amended to allow SMS filing of nil returns, revise HSN requirements, audit thresholds and auto-populated GSTR-2A.
The Twelfth Amendment revises Odisha GST Rules to permit the Board to prescribe HSN-digit requirements, allow OTP-verified SMS filing for nil returns, relax certain restrictions for returns not filed Feb-Aug 2020, require audit and FORM GSTR-9C filing for turnovers above five crore for FY 2018-19 and 2019-20, and substitutes FORM GSTR-2A and multiple return and demand forms with detailed tables and instructions including auto-population and amendment mechanics.
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