https://www.taxtmi.com/notifications?id=134363 Rules amend CGST Rules, 2017 to allow the Board to mandate HSN code digit reporting or exemptions; permit furnishing of Nil returns/statements via SMS with OTP verification; require audited accounts and electronic submission of FORM GSTR-9C for persons above the prescribed turnover threshold for specified years; temporarily relax a restriction for certain overdue returns; convert some proper officer obligations to discretionary actions; and substantially revise/substitute FORM GSTR-2A and multiple GST forms and tables to standardize reporting of inward supplies, amendments, debit/credit notes, ISD credits, TDS/TCS credits, imports, SEZ supplies and ITC reporting options. en-us Thu, 15 Oct 2020 00:00:00 +0530 Fri, 16 Oct 2020 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134363 Rules amend CGST Rules, 2017 to allow the Board to mandate HSN code digit reporting or exemptions; permit furnishing of Nil returns/statements via SMS with OTP verification; require audited accounts and electronic submission of FORM GSTR-9C for persons above the prescribed turnover threshold for specified years; temporarily relax a restriction for certain overdue returns; convert some proper officer obligations to discretionary actions; and substantially revise/substitute FORM GSTR-2A and multiple GST forms and tables to standardize reporting of inward supplies, amendments, debit/credit notes, ISD credits, TDS/TCS credits, imports, SEZ supplies and ITC reporting options. Notifications GST Thu, 15 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134363