Pre notice tax intimation: officers must communicate ascertained GST liabilities allowing payment or submissions before a show cause notice. The rules clarify that suspended registrants must not issue tax invoices and that upon revocation provisions governing invoice issuance and tax for supplies during suspension apply. Input tax credit self avail is limited to 20% of eligible credit where supplier details are not uploaded. Extended GSTR 1/GSTR 2 timelines require furnishing the return in FORM GSTR 3B electronically. A pre notice requirement under rule 142 mandates communication of ascertained tax, interest and penalty in Part A of FORM GST DRC 01A, with Part B allowing partial payment or submissions before a show cause notice.
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.
Pre notice tax intimation: officers must communicate ascertained GST liabilities allowing payment or submissions before a show cause notice.
The rules clarify that suspended registrants must not issue tax invoices and that upon revocation provisions governing invoice issuance and tax for supplies during suspension apply. Input tax credit self avail is limited to 20% of eligible credit where supplier details are not uploaded. Extended GSTR 1/GSTR 2 timelines require furnishing the return in FORM GSTR 3B electronically. A pre notice requirement under rule 142 mandates communication of ascertained tax, interest and penalty in Part A of FORM GST DRC 01A, with Part B allowing partial payment or submissions before a show cause notice.
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