https://www.taxtmi.com/notifications?id=146669 Bihar GST compliance is revised through HSN-reporting flexibility, SMS filing of Nil GSTR-3B, GSTR-1 and CMP-08 filings with OTP verification, and modified annual audit and reconciliation-statement requirements. FORM GSTR-2A is replaced with a dynamic auto-drafted inward-supply statement covering invoices, amendments, reverse-charge supplies, ISD credit, TDS/TCS credit and import data. GSTR-5, GSTR-5A, GSTR-9 and GSTR-9C reporting instructions are updated, while assessment, demand, recovery and arrears forms receive structured liability-reporting tables. en-us Fri, 18 Dec 2020 00:00:00 +0530 Thu, 20 Aug 2026 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146669 Bihar GST compliance is revised through HSN-reporting flexibility, SMS filing of Nil GSTR-3B, GSTR-1 and CMP-08 filings with OTP verification, and modified annual audit and reconciliation-statement requirements. FORM GSTR-2A is replaced with a dynamic auto-drafted inward-supply statement covering invoices, amendments, reverse-charge supplies, ISD credit, TDS/TCS credit and import data. GSTR-5, GSTR-5A, GSTR-9 and GSTR-9C reporting instructions are updated, while assessment, demand, recovery and arrears forms receive structured liability-reporting tables. Notifications GST - States Fri, 18 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146669