https://www.taxtmi.com/article/detailed?id=9535 Amendments empower the Board to mandate or exempt specified classes from mentioning prescribed digits of the HSN code on invoices; expand SMS filing (including NIL returns) to additional return types verified by registered mobile OTP; extend audit and reconciliation requirements to cover the subsequent financial year with certified FORM GSTR 9C; suspend certain EWB Part A restrictions for a defined period where returns were not filed; and make communication of DRC 01A details by the proper officer permissive rather than mandatory. Numerous forms (GSTR 1, GSTR 2A, GSTR 5, GSTR 5A, GSTR 9, GSTR 9C and multiple DRC/ASMT tables) are revised to reflect these reporting and procedural changes. en-us Wed, 04 Nov 2020 09:15:23 +0530 Wed, 04 Nov 2020 09:15:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9535 Amendments empower the Board to mandate or exempt specified classes from mentioning prescribed digits of the HSN code on invoices; expand SMS filing (including NIL returns) to additional return types verified by registered mobile OTP; extend audit and reconciliation requirements to cover the subsequent financial year with certified FORM GSTR 9C; suspend certain EWB Part A restrictions for a defined period where returns were not filed; and make communication of DRC 01A details by the proper officer permissive rather than mandatory. Numerous forms (GSTR 1, GSTR 2A, GSTR 5, GSTR 5A, GSTR 9, GSTR 9C and multiple DRC/ASMT tables) are revised to reflect these reporting and procedural changes. Articles Goods and Services Tax - GST Wed, 04 Nov 2020 09:15:23 +0530 https://www.taxtmi.com/article/detailed?id=9535