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    <title>Puducherry Goods and Services Tax (Twelfth Amendment) Rules, 2020</title>
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    <description>The Twelfth Amendment revises GST rules to allow the Government to prescribe HSN digit reporting requirements, permit SMS filing of verified Nil returns, clarify audit and FORM GSTR-9C filing obligations for persons above the turnover threshold, temporarily suspend certain filing restrictions for a COVID-related period, relax mandatory officer communications, replace FORM GSTR-2A with a detailed auto-drafted inward-supplies statement and update numerous GST forms and tables (GSTR-1, GSTR-5, GSTR-5A, GSTR-9, GSTR-9C and various DRC/ASMT forms) with new fields, instructions and table formats.</description>
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