Input tax credit limitation: restricts ITC where supplier invoice uploads are absent, linking claims to supplier compliance. Amendments clarify that suspended registrants shall not issue tax invoices and address application of sections 31(a) and 40 for supplies during suspension; limit input tax credit claims where supplier-uploaded invoice details are lacking; require specified returns to be furnished in FORM GSTR-3B when GSTR-1/GSTR-2 timelines are extended; link refund disbursement to a consolidated payment advice; allocate a specified share of the GST Fund for publicity subject to a departmental funding floor; and mandate pre-show-cause notice communication of ascertained tax, interest and penalty via newly inserted FORM GST DRC-01A with an opportunity to pay or submit replies in Part B.
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.
Input tax credit limitation: restricts ITC where supplier invoice uploads are absent, linking claims to supplier compliance.
Amendments clarify that suspended registrants shall not issue tax invoices and address application of sections 31(a) and 40 for supplies during suspension; limit input tax credit claims where supplier-uploaded invoice details are lacking; require specified returns to be furnished in FORM GSTR-3B when GSTR-1/GSTR-2 timelines are extended; link refund disbursement to a consolidated payment advice; allocate a specified share of the GST Fund for publicity subject to a departmental funding floor; and mandate pre-show-cause notice communication of ascertained tax, interest and penalty via newly inserted FORM GST DRC-01A with an opportunity to pay or submit replies in Part B.
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