Manipur GST rules amended to allow SMS filing for nil returns; HS code disclosure, audit threshold and multiple form updates. The amendment authorises the Commissioner to notify the number of digits of the Harmonised System of Nomenclature code required to be declared or classes exempted; permits furnishing specified Nil returns and outward-supply statements via short messaging service verified by a mobile OTP; temporarily relaxes a restriction for non-filed returns from 20 March 2020 to 15 October 2020; requires audited accounts and FORM GSTR-9C filing for persons with aggregate turnover over five crore for FY 2018-19 and 2019-20; and substitutes FORM GSTR-2A and revises multiple GST forms and instructions including GSTR-1, GSTR-5, GSTR-9 and related forms.
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Manipur GST rules amended to allow SMS filing for nil returns; HS code disclosure, audit threshold and multiple form updates.
The amendment authorises the Commissioner to notify the number of digits of the Harmonised System of Nomenclature code required to be declared or classes exempted; permits furnishing specified Nil returns and outward-supply statements via short messaging service verified by a mobile OTP; temporarily relaxes a restriction for non-filed returns from 20 March 2020 to 15 October 2020; requires audited accounts and FORM GSTR-9C filing for persons with aggregate turnover over five crore for FY 2018-19 and 2019-20; and substitutes FORM GSTR-2A and revises multiple GST forms and instructions including GSTR-1, GSTR-5, GSTR-9 and related forms.
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