HSN code reporting rules allow specification of required digits and exemptions for classes of taxpayers. The Rules amend GST reporting and form provisions: authorities may specify required HSN code digits or exempt classes; nil returns may be filed via SMS with mobile OTP; audit and GSTR-9C filing obligations for certain prior years are reaffirmed with an aggregate turnover threshold and electronic filing route; a temporary restriction is relaxed for cases with unfurnished returns for earlier months; procedural language is made permissive for the proper officer; FORM GSTR-2A is replaced by a comprehensive auto-drafted supplies statement and multiple forms and tables are updated to include an additional financial year and revised reporting formats.
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.
HSN code reporting rules allow specification of required digits and exemptions for classes of taxpayers.
The Rules amend GST reporting and form provisions: authorities may specify required HSN code digits or exempt classes; nil returns may be filed via SMS with mobile OTP; audit and GSTR-9C filing obligations for certain prior years are reaffirmed with an aggregate turnover threshold and electronic filing route; a temporary restriction is relaxed for cases with unfurnished returns for earlier months; procedural language is made permissive for the proper officer; FORM GSTR-2A is replaced by a comprehensive auto-drafted supplies statement and multiple forms and tables are updated to include an additional financial year and revised reporting formats.
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