Puducherry GST rules amended: HSN reporting specified, SMS-verified Nil returns allowed, forms and audit reporting revised. The Twelfth Amendment revises GST rules to allow the Government to prescribe HSN digit reporting requirements, permit SMS filing of verified Nil returns, clarify audit and FORM GSTR-9C filing obligations for persons above the turnover threshold, temporarily suspend certain filing restrictions for a COVID-related period, relax mandatory officer communications, replace FORM GSTR-2A with a detailed auto-drafted inward-supplies statement and update numerous GST forms and tables (GSTR-1, GSTR-5, GSTR-5A, GSTR-9, GSTR-9C and various DRC/ASMT forms) with new fields, instructions and table formats.