https://www.taxtmi.com/notifications?id=134540 The Rules amend GST reporting and form provisions: authorities may specify required HSN code digits or exempt classes; nil returns may be filed via SMS with mobile OTP; audit and GSTR-9C filing obligations for certain prior years are reaffirmed with an aggregate turnover threshold and electronic filing route; a temporary restriction is relaxed for cases with unfurnished returns for earlier months; procedural language is made permissive for the proper officer; FORM GSTR-2A is replaced by a comprehensive auto-drafted supplies statement and multiple forms and tables are updated to include an additional financial year and revised reporting formats. en-us Wed, 04 Nov 2020 00:00:00 +0530 Fri, 13 Nov 2020 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134540 The Rules amend GST reporting and form provisions: authorities may specify required HSN code digits or exempt classes; nil returns may be filed via SMS with mobile OTP; audit and GSTR-9C filing obligations for certain prior years are reaffirmed with an aggregate turnover threshold and electronic filing route; a temporary restriction is relaxed for cases with unfurnished returns for earlier months; procedural language is made permissive for the proper officer; FORM GSTR-2A is replaced by a comprehensive auto-drafted supplies statement and multiple forms and tables are updated to include an additional financial year and revised reporting formats. Notifications GST - States Wed, 04 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134540