Suspension of registration: prohibition on issuing tax invoices during suspension and specified procedure upon revocation. Clarifies that suspension of registration prohibits issuing tax invoices during suspension and that revocation activates the rules governing supplies made in the suspension period. Caps input tax credit claims at twenty per cent for invoices not uploaded by suppliers under section 37 relative to uploaded invoices. Requires returns to be furnished in FORM GSTR 3B when GSTR 1/GSTR 2 time-limits are extended. Mandates refund disbursement on consolidated payment advice. Inserts FORM GST DRC 01A to communicate ascertained tax, allowing partial payment or submissions before issuing show-cause notices under sections 73/74.
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Provisions expressly mentioned in the judgment/order text.
Suspension of registration: prohibition on issuing tax invoices during suspension and specified procedure upon revocation.
Clarifies that suspension of registration prohibits issuing tax invoices during suspension and that revocation activates the rules governing supplies made in the suspension period. Caps input tax credit claims at twenty per cent for invoices not uploaded by suppliers under section 37 relative to uploaded invoices. Requires returns to be furnished in FORM GSTR 3B when GSTR 1/GSTR 2 time-limits are extended. Mandates refund disbursement on consolidated payment advice. Inserts FORM GST DRC 01A to communicate ascertained tax, allowing partial payment or submissions before issuing show-cause notices under sections 73/74.
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