Suspension of registration: registered persons must not issue tax invoices during suspension and revocation restores return obligations. Amendments define that during suspension a registered person shall not issue tax invoices or charge tax and that revocation triggers application of invoice, return and adjustment provisions for supplies made during suspension. Input tax credit for invoices whose supplier-uploaded details are missing is limited to a proportion of eligible credit linked to uploaded details. FORM GST DRC-01A is introduced to communicate ascertained liabilities under sections 73(5)/74(5) (Part A) and to permit partial payment or submissions (Part B) prior to issuance of a show cause notice.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Suspension of registration: registered persons must not issue tax invoices during suspension and revocation restores return obligations.
Amendments define that during suspension a registered person shall not issue tax invoices or charge tax and that revocation triggers application of invoice, return and adjustment provisions for supplies made during suspension. Input tax credit for invoices whose supplier-uploaded details are missing is limited to a proportion of eligible credit linked to uploaded details. FORM GST DRC-01A is introduced to communicate ascertained liabilities under sections 73(5)/74(5) (Part A) and to permit partial payment or submissions (Part B) prior to issuance of a show cause notice.
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