Input tax credit limitation: recipient claims capped where supplier invoice details are not uploaded, affecting credit availability. Suspension of registration is defined to prohibit issuance of tax invoices and charging tax during suspension; on revocation the invoice and supply provisions apply to supplies made during suspension. Input tax credit for invoices not uploaded by suppliers is limited to twenty percent of eligible credit evidenced by supplier-uploaded details. A new FORM GST DRC-01A requires pre-notice intimation of ascertained tax, interest and penalty with Part A for officer communication and Part B for partial payment or submissions before issuing a show-cause notice.