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of <h1>Jharkhand GST Rules Amended: Changes to HSN Codes, SMS Nil Returns, and Audits for High Turnover Entities.</h1> The Jharkhand Goods and Services Tax (Twelfth Amendment) Rules, 2020, effective from October 15, 2020, introduce several changes to the Jharkhand GST Rules, 2017. Key amendments include modifications to rule 46 regarding the Harmonised System of Nomenclature codes, rule 67A for SMS-based filing of Nil returns, and rule 80 mandating audits for entities with a turnover exceeding five crore rupees for the fiscal years 2018-2019 and 2019-2020. Additional changes affect forms GSTR-1, GSTR-2A, GSTR-5, GSTR-5A, GSTR-9, and other GST-related forms, updating instructions and requirements for reporting and filing.
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