Intimation of ascertained tax enables pre-notice payment or submissions under a prescribed communication and reply form. Suspension of registration prohibits issuance of tax invoices and charging tax during suspension; revocation triggers application of invoice and return provisions for supplies made while suspended. Input tax credit claims for invoices not uploaded by suppliers are capped at 20% of eligible credit based on supplier-uploaded details. Where furnishing deadlines are extended, the return may be filed electronically in a summarized monthly return form. Refunds are disbursed on the basis of a consolidated payment advice. A new FORM GST DRC-01A requires advance intimation of ascertained tax, with Part B permitting payment or submissions prior to issuing 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.
Intimation of ascertained tax enables pre-notice payment or submissions under a prescribed communication and reply form.
Suspension of registration prohibits issuance of tax invoices and charging tax during suspension; revocation triggers application of invoice and return provisions for supplies made while suspended. Input tax credit claims for invoices not uploaded by suppliers are capped at 20% of eligible credit based on supplier-uploaded details. Where furnishing deadlines are extended, the return may be filed electronically in a summarized monthly return form. Refunds are disbursed on the basis of a consolidated payment advice. A new FORM GST DRC-01A requires advance intimation of ascertained tax, with Part B permitting payment or submissions prior to issuing a show-cause notice.
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