Central Goods and Services Tax (Sixth Amendment) Rules, 2019 - 49/2019 - Central GST (CGST)

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.