GST procedural amendments tighten input tax credit, suspension handling, refunds, return filing, and pre-notice liability intimation. Amendment of the Uttar Pradesh Goods and Services Tax Rules, 2017 revises procedures for suspended registrations, input tax credit, return filing, practitioner examination, refunds, consumer welfare fund utilisation, transitional deadlines, and pre-notice tax intimation. It clarifies that during suspension a registered person shall not issue tax invoices or charge tax, applies specified supply and return provisions after revocation of suspension, and caps input tax credit on invoices or debit notes not uploaded by suppliers. The amendment also introduces FORM GST DRC-01A for communication of ascertained tax, interest, and penalty before issue of notice, with provision for partial payment or submissions.
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Amendment of the Uttar Pradesh Goods and Services Tax Rules, 2017 revises procedures for suspended registrations, input tax credit, return filing, practitioner examination, refunds, consumer welfare fund utilisation, transitional deadlines, and pre-notice tax intimation. It clarifies that during suspension a registered person shall not issue tax invoices or charge tax, applies specified supply and return provisions after revocation of suspension, and caps input tax credit on invoices or debit notes not uploaded by suppliers. The amendment also introduces FORM GST DRC-01A for communication of ascertained tax, interest, and penalty before issue of notice, with provision for partial payment or submissions.
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