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    <title>Kerala Goods and Services Tax (Fourteenth Amendment) Rules, 2020</title>
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    <description>Amendments empower the Commissioner to specify HSN digit reporting requirements or exemptions for classes of taxpayers; permit filing of nil returns (GSTR 3B, GSTR 1, GST CMP 08) via SMS with OTP verification; require audit and FORM GSTR 9C filing for taxpayers with turnover exceeding five crore for FY 2018 19 and 2019 20; relax certain filing restrictions for Feb-Aug 2020 during 20 March-15 October 2020; change discretionary communication by proper officers; and revise numerous GST forms and tables, including a full replacement of FORM GSTR 2A and multiple updates to GSTR 1, GSTR 5, GSTR 5A, GSTR 9, GSTR 9C and DRC forms.</description>
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