Pre-notice tax intimation: compulsory communication of ascertained tax liability and opportunity for pre-show-cause submissions or payment. The amendments clarify that suspended registrants 'shall not make any taxable supply' by prohibiting issuance of tax invoices and non-charge of tax, provide that revocation invokes section 31(3)(a) and section 40 procedures for supplies during suspension, cap input tax credit claimed for non-uploaded supplier details at 20% of eligible credit supported by supplier uploads, require GSTR-3B filing where GSTR-1/GSTR-2 deadlines are extended, mandate refund disbursement on consolidated payment advice, allocate 50% of Fund receipts for GST publicity subject to conditions, and introduce FORM GST DRC-01A to communicate ascertained tax/interest/penalty and allow pre-notice submissions or partial payment.
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Pre-notice tax intimation: compulsory communication of ascertained tax liability and opportunity for pre-show-cause submissions or payment.
The amendments clarify that suspended registrants "shall not make any taxable supply" by prohibiting issuance of tax invoices and non-charge of tax, provide that revocation invokes section 31(3)(a) and section 40 procedures for supplies during suspension, cap input tax credit claimed for non-uploaded supplier details at 20% of eligible credit supported by supplier uploads, require GSTR-3B filing where GSTR-1/GSTR-2 deadlines are extended, mandate refund disbursement on consolidated payment advice, allocate 50% of Fund receipts for GST publicity subject to conditions, and introduce FORM GST DRC-01A to communicate ascertained tax/interest/penalty and allow pre-notice submissions or partial payment.
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