Suspension of registration: prohibition on issuing tax invoices and procedural consequences for supplies and credit claims. Amendments define that a suspended registrant shall not make any taxable supply by prohibiting issuance of tax invoices and charging tax during suspension, and provide that revocation invokes the invoice and amendment provisions for supplies made while suspended. Input tax credit is limited where supplier-uploaded details are absent, returns may be furnished electronically in FORM GSTR-3B as specified by the Commissioner, refunds are disbursed on consolidated payment advice, and pre-notice intimation and response procedures are prescribed via FORM GST DRC-01A.
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: prohibition on issuing tax invoices and procedural consequences for supplies and credit claims.
Amendments define that a suspended registrant shall not make any taxable supply by prohibiting issuance of tax invoices and charging tax during suspension, and provide that revocation invokes the invoice and amendment provisions for supplies made while suspended. Input tax credit is limited where supplier-uploaded details are absent, returns may be furnished electronically in FORM GSTR-3B as specified by the Commissioner, refunds are disbursed on consolidated payment advice, and pre-notice intimation and response procedures are prescribed via FORM GST DRC-01A.
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