GST form and return amendments expand electronic filing options and revise form fields and audit obligations. The Twelfth Amendment to the Delhi GST Rules empowers the Commissioner to require specified digits of HS codes for classes of taxpayers or supplies, permits furnishing wholly nil returns or nil outward-supply statements via SMS with OTP verification, clarifies audit and GSTR-9C filing obligations for prior financial years for taxpayers above the turnover threshold, suspends a filing restriction for specified months, relaxes mandatory phrasing for proper officers, and enacts wide-ranging substitutions and updates to FORM GSTR-1, FORM GSTR-2A and multiple GSTR and GST forms and instructions to standardise tables, auto-population, and reporting of ITC, amendments and reverse-charge details.
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Provisions expressly mentioned in the judgment/order text.
GST form and return amendments expand electronic filing options and revise form fields and audit obligations.
The Twelfth Amendment to the Delhi GST Rules empowers the Commissioner to require specified digits of HS codes for classes of taxpayers or supplies, permits furnishing wholly nil returns or nil outward-supply statements via SMS with OTP verification, clarifies audit and GSTR-9C filing obligations for prior financial years for taxpayers above the turnover threshold, suspends a filing restriction for specified months, relaxes mandatory phrasing for proper officers, and enacts wide-ranging substitutions and updates to FORM GSTR-1, FORM GSTR-2A and multiple GSTR and GST forms and instructions to standardise tables, auto-population, and reporting of ITC, amendments and reverse-charge details.
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