Intimation of ascertained tax liability: new pre-notice communication and response form require payment or submissions before show cause. Amendments explain that suspended registrants must not issue tax invoices or charge tax during suspension and, on revocation, invoicing and notice provisions apply to supplies made during suspension. Input tax credit for invoices not uploaded by suppliers is limited to 20% of eligible credit reflected from uploaded details. Where GSTR-1 or GSTR-2 filing deadlines are extended, returns may be furnished in FORM GSTR-3B as specified. A new pre-notice process requires communication of ascertained tax, interest and penalty in Part A of FORM GST DRC-01A, with Part B allowing partial payment or submissions before issuance of a show cause notice.
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Provisions expressly mentioned in the judgment/order text.
Intimation of ascertained tax liability: new pre-notice communication and response form require payment or submissions before show cause.
Amendments explain that suspended registrants must not issue tax invoices or charge tax during suspension and, on revocation, invoicing and notice provisions apply to supplies made during suspension. Input tax credit for invoices not uploaded by suppliers is limited to 20% of eligible credit reflected from uploaded details. Where GSTR-1 or GSTR-2 filing deadlines are extended, returns may be furnished in FORM GSTR-3B as specified. A new pre-notice process requires communication of ascertained tax, interest and penalty in Part A of FORM GST DRC-01A, with Part B allowing partial payment or submissions before issuance of a show cause notice.
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