https://www.taxtmi.com/notifications?id=134509 The amendment empowers the Commissioner to require specified HS code digit reporting for classes of taxpayers or supplies; permits SMS/OTP filing of designated Nil returns/statements; mandates audit and electronic filing of audited accounts and reconciliation in FORM GSTR 9C for taxpayers with turnover above five crore for FY 2018 19 and 2019 20; temporarily waives a restriction for returns not furnished Feb-Aug 2020 (20 Mar-15 Oct 2020); makes certain proper officer communications discretionary; and replaces or updates multiple GST forms and tables including FORM GSTR 2A, GSTR 1, GSTR 5/5A, GSTR 9/9C and various DRC/ASMT forms. en-us Wed, 28 Oct 2020 00:00:00 +0530 Wed, 11 Feb 2026 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134509 The amendment empowers the Commissioner to require specified HS code digit reporting for classes of taxpayers or supplies; permits SMS/OTP filing of designated Nil returns/statements; mandates audit and electronic filing of audited accounts and reconciliation in FORM GSTR 9C for taxpayers with turnover above five crore for FY 2018 19 and 2019 20; temporarily waives a restriction for returns not furnished Feb-Aug 2020 (20 Mar-15 Oct 2020); makes certain proper officer communications discretionary; and replaces or updates multiple GST forms and tables including FORM GSTR 2A, GSTR 1, GSTR 5/5A, GSTR 9/9C and various DRC/ASMT forms. Notifications GST - States Wed, 28 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134509