https://www.taxtmi.com/notifications?id=135100 The amendment empowers the Commissioner to notify HSN digit reporting requirements or exemptions, permits use of SMS with OTP for furnishing Nil returns in GSTR-3B/GSTR-1/CMP-08, mandates audit and electronic filing of audited accounts and reconciliations in GSTR-9C for large taxpayers for FY 2018-19 and 2019-20, suspends certain restrictions for returns not filed between 20 March and 15 October 2020, relaxes procedural language in rule 142, and materially revises formats, tables and instructions across GSTR-1, GSTR-2A, GSTR-5/5A, GSTR-9/9C and multiple GST forms to reflect updated reporting, amendment and auto-population rules. en-us Mon, 11 Jan 2021 00:00:00 +0530 Sat, 30 Jan 2021 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135100 The amendment empowers the Commissioner to notify HSN digit reporting requirements or exemptions, permits use of SMS with OTP for furnishing Nil returns in GSTR-3B/GSTR-1/CMP-08, mandates audit and electronic filing of audited accounts and reconciliations in GSTR-9C for large taxpayers for FY 2018-19 and 2019-20, suspends certain restrictions for returns not filed between 20 March and 15 October 2020, relaxes procedural language in rule 142, and materially revises formats, tables and instructions across GSTR-1, GSTR-2A, GSTR-5/5A, GSTR-9/9C and multiple GST forms to reflect updated reporting, amendment and auto-population rules. Notifications GST - States Mon, 11 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135100