Intimation of ascertained tax liability: new Form GST DRC 01A allows payment or submissions before a show cause notice is issued. These amendments clarify that during suspension a registered person shall not issue tax invoices or charge tax and that upon revocation the invoicing and procedures under section 31(a) and section 40 apply to supplies made during suspension. Input tax credit is limited so that credits for invoices not uploaded by suppliers shall not exceed 20% of eligible credit for uploaded invoices. A pre notice communication regime via FORM GST DRC 01A is introduced to intimate ascertained tax/interest/penalty under section 73(5)/74(5) and permit payment or submissions in Part B before issuing a Show Cause Notice.