Assam GST amendments require pre-notice tax intimation and cap on input tax credit claims for suppliers. The amendments prohibit suspended registrants from issuing tax invoices or charging tax during suspension and provide that, upon revocation, supplies made during suspension follow the procedures under section 31(a) and section 40. Input tax credit is limited so that credits for invoices not uploaded by suppliers do not exceed 20% of eligible credit for uploaded invoices. A new FORM GST DRC-01A requires the proper officer to communicate ascertained tax, interest and penalty (Part A) and permits payment or submissions (Part B) before issuing a show-cause notice.
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Provisions expressly mentioned in the judgment/order text.
Assam GST amendments require pre-notice tax intimation and cap on input tax credit claims for suppliers.
The amendments prohibit suspended registrants from issuing tax invoices or charging tax during suspension and provide that, upon revocation, supplies made during suspension follow the procedures under section 31(a) and section 40. Input tax credit is limited so that credits for invoices not uploaded by suppliers do not exceed 20% of eligible credit for uploaded invoices. A new FORM GST DRC-01A requires the proper officer to communicate ascertained tax, interest and penalty (Part A) and permits payment or submissions (Part B) before issuing a show-cause notice.
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