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<h1>Delhi GST Rules Amended: Changes to HSN Code, Nil Returns via SMS, and Audit Mandates for High Turnovers.</h1> The Delhi Goods and Services Tax (Twelfth Amendment) Rules, 2020, effective from October 15, 2020, introduce several changes to the Delhi GST Rules, 2017. Key amendments include modifications to rule 46 regarding the Harmonised System of Nomenclature code requirements, and rule 67A allowing Nil returns via SMS. Rule 80 mandates audits for entities with turnovers exceeding five crore rupees for 2018-2020. Rule 138E suspends certain restrictions from March 20 to October 15, 2020. Other changes involve updates to forms GSTR-1, GSTR-2A, GSTR-5, GSTR-5A, GSTR-9, GSTR-9C, GST RFD-01, GST ASMT-16, and GST DRC forms, enhancing reporting and compliance processes.