Input tax credit restriction where suppliers fail to upload details limits credit claimed and tightens compliance and recovery steps. Amendments clarify that suspended registrants 'shall not make any taxable supply' meaning no tax invoices or charging of tax during suspension and provide that revocation invokes section 31(a) and section 40 procedures for supplies made while suspended. Input tax credit is limited for invoices whose details suppliers have not uploaded under section 37 to a capped proportion of eligible credit tied to uploaded supplier details. A pre-notice intimation process is introduced via FORM GST DRC-01A allowing Part A communication of ascertained liability and Part B submissions or partial payment before issuance of a show cause notice.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit restriction where suppliers fail to upload details limits credit claimed and tightens compliance and recovery steps.
Amendments clarify that suspended registrants "shall not make any taxable supply" meaning no tax invoices or charging of tax during suspension and provide that revocation invokes section 31(a) and section 40 procedures for supplies made while suspended. Input tax credit is limited for invoices whose details suppliers have not uploaded under section 37 to a capped proportion of eligible credit tied to uploaded supplier details. A pre-notice intimation process is introduced via FORM GST DRC-01A allowing Part A communication of ascertained liability and Part B submissions or partial payment before issuance of a show cause notice.
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