GST return compliance and form updates revised through SMS filing, HSN code disclosure, and annual return changes The Uttarakhand Goods and Services Tax Rules, 2017 are amended to revise HSN code disclosure, permit Nil returns and Nil statements through SMS with OTP verification, and update annual return and audit compliance in FORM GSTR-9C. The amendments also modify the restriction on movement of goods for a specified period, revise procedural communication under rule 142, and substitute or update multiple GST forms, including FORM GSTR-2A, FORM GSTR-5, FORM GSTR-5A, FORM GSTR-9, FORM GSTR-9C, refund, assessment, demand, and recovery forms.
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Provisions expressly mentioned in the judgment/order text.
GST return compliance and form updates revised through SMS filing, HSN code disclosure, and annual return changes
The Uttarakhand Goods and Services Tax Rules, 2017 are amended to revise HSN code disclosure, permit Nil returns and Nil statements through SMS with OTP verification, and update annual return and audit compliance in FORM GSTR-9C. The amendments also modify the restriction on movement of goods for a specified period, revise procedural communication under rule 142, and substitute or update multiple GST forms, including FORM GSTR-2A, FORM GSTR-5, FORM GSTR-5A, FORM GSTR-9, FORM GSTR-9C, refund, assessment, demand, and recovery forms.
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