GST return amendments enable SMS filing for nil returns and extensive form and HSN reporting revisions. The amendment empowers the Commissioner to notify HSN digit reporting requirements or exemptions, permits use of SMS with OTP for furnishing Nil returns in GSTR-3B/GSTR-1/CMP-08, mandates audit and electronic filing of audited accounts and reconciliations in GSTR-9C for large taxpayers for FY 2018-19 and 2019-20, suspends certain restrictions for returns not filed between 20 March and 15 October 2020, relaxes procedural language in rule 142, and materially revises formats, tables and instructions across GSTR-1, GSTR-2A, GSTR-5/5A, GSTR-9/9C and multiple GST forms to reflect updated reporting, amendment and auto-population rules.
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Provisions expressly mentioned in the judgment/order text.
GST return amendments enable SMS filing for nil returns and extensive form and HSN reporting revisions.
The amendment empowers the Commissioner to notify HSN digit reporting requirements or exemptions, permits use of SMS with OTP for furnishing Nil returns in GSTR-3B/GSTR-1/CMP-08, mandates audit and electronic filing of audited accounts and reconciliations in GSTR-9C for large taxpayers for FY 2018-19 and 2019-20, suspends certain restrictions for returns not filed between 20 March and 15 October 2020, relaxes procedural language in rule 142, and materially revises formats, tables and instructions across GSTR-1, GSTR-2A, GSTR-5/5A, GSTR-9/9C and multiple GST forms to reflect updated reporting, amendment and auto-population rules.
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