Suspension of registration: no tax invoices or tax to be charged; revocation triggers invoicing compliance and limited credit claims. Amendments clarify that during suspension of registration no tax invoices shall be issued or tax charged, and on revocation suppliers must comply with invoicing provisions of section 31(3)(a) and section 40 for supplies made during suspension. They also limit input tax credit for invoices or debit notes not uploaded by suppliers under section 37(1) to not exceed 20% of eligible credit evidenced by uploaded details.
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: no tax invoices or tax to be charged; revocation triggers invoicing compliance and limited credit claims.
Amendments clarify that during suspension of registration no tax invoices shall be issued or tax charged, and on revocation suppliers must comply with invoicing provisions of section 31(3)(a) and section 40 for supplies made during suspension. They also limit input tax credit for invoices or debit notes not uploaded by suppliers under section 37(1) to not exceed 20% of eligible credit evidenced by uploaded details.
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