HSN reporting and Nil return SMS filing: new rules set HSN digit obligations and permit OTP-verified Nil submissions. The amendment empowers the Board to notify required HSN code digit reporting and exemptions; allows Nil returns or Nil outward-supply details to be furnished and OTP-verified via SMS; mandates audited accounts and FORM GSTR-9C filing for specified turnover for FY 2018-19 and 2019-20; relaxes a filing restriction for returns not furnished Feb-Aug 2020 during 20 Mar-15 Oct 2020; softens certain proper officer mandates; and substitutes comprehensive formats and instructions for FORM GSTR-2A and numerous GSTR and GST DRC/ASMT forms to standardize reporting, amendment-tracking and auto-population.
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HSN reporting and Nil return SMS filing: new rules set HSN digit obligations and permit OTP-verified Nil submissions.
The amendment empowers the Board to notify required HSN code digit reporting and exemptions; allows Nil returns or Nil outward-supply details to be furnished and OTP-verified via SMS; mandates audited accounts and FORM GSTR-9C filing for specified turnover for FY 2018-19 and 2019-20; relaxes a filing restriction for returns not furnished Feb-Aug 2020 during 20 Mar-15 Oct 2020; softens certain proper officer mandates; and substitutes comprehensive formats and instructions for FORM GSTR-2A and numerous GSTR and GST DRC/ASMT forms to standardize reporting, amendment-tracking and auto-population.
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