Assam GST rules amended: SMS filing for nil returns, HS code digit requirements, and multiple GST form revisions. The amendment allows the Board to mandate specified digits of Harmonised System of Nomenclature codes for classes of taxpayers or supplies, enables furnishing of Nil returns via SMS with OTP verification, requires audit and FORM GSTR-9C filing for taxpayers with aggregate turnover exceeding five crore for FY 2018 19 and 2019 20, relaxes certain return filing restrictions for Feb-Aug 2020 until 15 Oct 2020, and substitutes and revises numerous GST return and payment forms (notably FORM GSTR 2A, GSTR 1, GSTR 5/5A, GSTR 9/9C and DRC/ASMT formats) to standardise tables, add ARN and instruction changes and accommodate FY 2019 20 reporting.
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Provisions expressly mentioned in the judgment/order text.
Assam GST rules amended: SMS filing for nil returns, HS code digit requirements, and multiple GST form revisions.
The amendment allows the Board to mandate specified digits of Harmonised System of Nomenclature codes for classes of taxpayers or supplies, enables furnishing of Nil returns via SMS with OTP verification, requires audit and FORM GSTR-9C filing for taxpayers with aggregate turnover exceeding five crore for FY 2018 19 and 2019 20, relaxes certain return filing restrictions for Feb-Aug 2020 until 15 Oct 2020, and substitutes and revises numerous GST return and payment forms (notably FORM GSTR 2A, GSTR 1, GSTR 5/5A, GSTR 9/9C and DRC/ASMT formats) to standardise tables, add ARN and instruction changes and accommodate FY 2019 20 reporting.
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