GST procedural amendments: HSN reporting rules, SMS filing for nil returns, audit and form revisions with reporting clarifications. Amendments empower the Board to mandate specified HSN digit reporting or exemptions, permit furnishing and OTP verification of specified nil returns via SMS, require audited accounts and FORM GSTR-9C reconciliation for persons exceeding the turnover threshold for certain years, temporarily relax rule 138E restrictions for specified months, modify proper officer communication from mandatory to permissive, and comprehensively revise FORM GSTR-2A and multiple GST return and payment forms with new tables, headings and instructions governing auto-drafted inward-supply data, amendments, ISD/TDS/TCS credits, imports and reporting conventions.
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Provisions expressly mentioned in the judgment/order text.
GST procedural amendments: HSN reporting rules, SMS filing for nil returns, audit and form revisions with reporting clarifications.
Amendments empower the Board to mandate specified HSN digit reporting or exemptions, permit furnishing and OTP verification of specified nil returns via SMS, require audited accounts and FORM GSTR-9C reconciliation for persons exceeding the turnover threshold for certain years, temporarily relax rule 138E restrictions for specified months, modify proper officer communication from mandatory to permissive, and comprehensively revise FORM GSTR-2A and multiple GST return and payment forms with new tables, headings and instructions governing auto-drafted inward-supply data, amendments, ISD/TDS/TCS credits, imports and reporting conventions.
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