Intimation of tax liability - new pre notice FORM requires communication and opportunity to respond before issuing show cause notice. Amendments clarify that suspension of registration prohibits issuing tax invoices and charging tax during suspension, cap input tax credit claimable where supplier uploads are absent at twenty per cent of eligible uploaded credit, require electronic filing of the return in FORM GSTR 3B when GSTR 1/GSTR 2 deadlines are extended, mandate timeframe for tax practitioner examination, provide for refund disbursement based on consolidated payment advice, allocate fifty per cent of Fund receipts for GST publicity subject to a funding floor, revise transitional dates, and introduce FORM GST DRC 01A for pre notice intimation and response on ascertained tax liabilities under sections 73(5)/74(5).
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Provisions expressly mentioned in the judgment/order text.
Intimation of tax liability - new pre notice FORM requires communication and opportunity to respond before issuing show cause notice.
Amendments clarify that suspension of registration prohibits issuing tax invoices and charging tax during suspension, cap input tax credit claimable where supplier uploads are absent at twenty per cent of eligible uploaded credit, require electronic filing of the return in FORM GSTR 3B when GSTR 1/GSTR 2 deadlines are extended, mandate timeframe for tax practitioner examination, provide for refund disbursement based on consolidated payment advice, allocate fifty per cent of Fund receipts for GST publicity subject to a funding floor, revise transitional dates, and introduce FORM GST DRC 01A for pre notice intimation and response on ascertained tax liabilities under sections 73(5)/74(5).
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