GST Form Amendments enable SMS-filed nil returns, mandate HSN digit rules, and revise auto-drafted inward-supply reporting. Rules empower the Chief Commissioner to specify required HSN code digitisation for classes of taxpayers or supplies and exemptions; permit furnishing of Nil FORM GSTR-3B, Nil FORM GSTR-1, or Nil FORM GST CMP-08 via SMS with OTP verification; require audit and electronic filing of audited accounts and FORM GSTR-9C for specified turnover for FY 2018-19 and 2019-20; modify rule 138E temporal restrictions and soften rule 142 officer obligations. FORM GSTR-2A is fully substituted to present detailed auto-drafted inward-supply tables and accompanying instructions; multiple other GST forms and tables are amended to reflect reporting and reconciliation changes, including treatment for FY 2019-20.
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 Form Amendments enable SMS-filed nil returns, mandate HSN digit rules, and revise auto-drafted inward-supply reporting.
Rules empower the Chief Commissioner to specify required HSN code digitisation for classes of taxpayers or supplies and exemptions; permit furnishing of Nil FORM GSTR-3B, Nil FORM GSTR-1, or Nil FORM GST CMP-08 via SMS with OTP verification; require audit and electronic filing of audited accounts and FORM GSTR-9C for specified turnover for FY 2018-19 and 2019-20; modify rule 138E temporal restrictions and soften rule 142 officer obligations. FORM GSTR-2A is fully substituted to present detailed auto-drafted inward-supply tables and accompanying instructions; multiple other GST forms and tables are amended to reflect reporting and reconciliation changes, including treatment for FY 2019-20.
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 
