Intimation of tax liability before show cause notice: taxpayers may pay or submit responses upon formal communication. The Sixth Amendment amends multiple GST rules: rule 21A prohibits issuance of tax invoices during suspension and applies invoice and recovery provisions upon revocation; rule 36 restricts input tax credit claims when suppliers have not uploaded invoice details by capping credit relative to uploaded credits; rule 61 mandates electronic furnishing of FORM GSTR-3B when GSTR-1/GSTR-2 deadlines are extended; rule 91 requires refund disbursement based on a consolidated payment advice; rule 97 allocates half the Fund to the Board for GST publicity subject to consumer affairs fund availability; rule 142 requires pre-notice intimation of ascertained tax, interest and penalty via FORM GST DRC-01A and permits taxpayer submissions or partial payment in Part B.
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 tax liability before show cause notice: taxpayers may pay or submit responses upon formal communication.
The Sixth Amendment amends multiple GST rules: rule 21A prohibits issuance of tax invoices during suspension and applies invoice and recovery provisions upon revocation; rule 36 restricts input tax credit claims when suppliers have not uploaded invoice details by capping credit relative to uploaded credits; rule 61 mandates electronic furnishing of FORM GSTR-3B when GSTR-1/GSTR-2 deadlines are extended; rule 91 requires refund disbursement based on a consolidated payment advice; rule 97 allocates half the Fund to the Board for GST publicity subject to consumer affairs fund availability; rule 142 requires pre-notice intimation of ascertained tax, interest and penalty via FORM GST DRC-01A and permits taxpayer submissions or partial payment in Part B.
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