https://www.taxtmi.com/notifications?id=135094 Rules empower the Chief Commissioner to specify required HSN code digitisation for classes of taxpayers or supplies and exemptions; permit furnishing of Nil FORM GSTR-3B, Nil FORM GSTR-1, or Nil FORM GST CMP-08 via SMS with OTP verification; require audit and electronic filing of audited accounts and FORM GSTR-9C for specified turnover for FY 2018-19 and 2019-20; modify rule 138E temporal restrictions and soften rule 142 officer obligations. FORM GSTR-2A is fully substituted to present detailed auto-drafted inward-supply tables and accompanying instructions; multiple other GST forms and tables are amended to reflect reporting and reconciliation changes, including treatment for FY 2019-20. en-us Thu, 07 Jan 2021 00:00:00 +0530 Sat, 30 Jan 2021 13:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135094 Rules empower the Chief Commissioner to specify required HSN code digitisation for classes of taxpayers or supplies and exemptions; permit furnishing of Nil FORM GSTR-3B, Nil FORM GSTR-1, or Nil FORM GST CMP-08 via SMS with OTP verification; require audit and electronic filing of audited accounts and FORM GSTR-9C for specified turnover for FY 2018-19 and 2019-20; modify rule 138E temporal restrictions and soften rule 142 officer obligations. FORM GSTR-2A is fully substituted to present detailed auto-drafted inward-supply tables and accompanying instructions; multiple other GST forms and tables are amended to reflect reporting and reconciliation changes, including treatment for FY 2019-20. Notifications GST - States Thu, 07 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135094