GST rules amended to allow SMS nil-returns, specify HSN digit reporting, and revise multiple return and form requirements. The Twelfth Amendment revises Maharashtra GST Rules effective 15 October 2020 to: allow notification of required HSN digit reporting or exemptions for classes of taxpayers or supplies; permit furnishing and OTP verification of Nil returns or Nil outward-supply statements via SMS for specified forms; mandate audit and electronic filing of audited accounts and FORM GSTR-9C for registered persons with turnover above five crore for FY 2018-19 and 2019-20; suspend a restriction for returns not filed Feb-Aug 2020 between 20 March and 15 October 2020; and substitute and amend multiple forms and tables including FORM GSTR-2A, GSTR-1, GSTR-5, GSTR-9, GSTR-9C and various DRC/ASMT/RFD forms.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rules amended to allow SMS nil-returns, specify HSN digit reporting, and revise multiple return and form requirements.
The Twelfth Amendment revises Maharashtra GST Rules effective 15 October 2020 to: allow notification of required HSN digit reporting or exemptions for classes of taxpayers or supplies; permit furnishing and OTP verification of Nil returns or Nil outward-supply statements via SMS for specified forms; mandate audit and electronic filing of audited accounts and FORM GSTR-9C for registered persons with turnover above five crore for FY 2018-19 and 2019-20; suspend a restriction for returns not filed Feb-Aug 2020 between 20 March and 15 October 2020; and substitute and amend multiple forms and tables including FORM GSTR-2A, GSTR-1, GSTR-5, GSTR-9, GSTR-9C and various DRC/ASMT/RFD forms.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
