Registration suspension: prohibition on issuing tax invoices during suspension; revocation reinstates invoicing and return obligations. Amendments clarify that suspension of registration prohibits issuing tax invoices and charging tax during suspension and that revocation triggers application of invoicing and return provisions for supplies made during suspension. Input tax credit for supplier-unuploaded invoices is limited to twenty percent of eligible credit supported by uploaded details. Returns may be furnished in FORM GSTR-3B when GSTR-1 or GSTR-2 deadlines are extended, and refunds are to be disbursed on a consolidated payment advice. A new FORM GST DRC-01A standardises intimation of ascertained tax and taxpayer responses prior to issuing show cause notices.
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.
Registration suspension: prohibition on issuing tax invoices during suspension; revocation reinstates invoicing and return obligations.
Amendments clarify that suspension of registration prohibits issuing tax invoices and charging tax during suspension and that revocation triggers application of invoicing and return provisions for supplies made during suspension. Input tax credit for supplier-unuploaded invoices is limited to twenty percent of eligible credit supported by uploaded details. Returns may be furnished in FORM GSTR-3B when GSTR-1 or GSTR-2 deadlines are extended, and refunds are to be disbursed on a consolidated payment advice. A new FORM GST DRC-01A standardises intimation of ascertained tax and taxpayer responses prior to issuing show cause notices.
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