Pre-show-cause GST intimation requires formal notice of ascertained liability and allows payment or submissions before a show-cause notice is issued. Rule 21A defines that a suspended registrant 'shall not make any taxable supply' meaning no tax invoice or tax charge during suspension and provides that revocation of suspension triggers application of invoice issuance and procedural provisions to supplies made during suspension. Rule 36 caps input tax credit claimable for invoices not uploaded by suppliers at twenty percent of eligible credit evidenced by uploaded details. Rule 142 inserts FORM GST DRC-01A to communicate ascertained liability under sections 73(5)/74(5) and to allow partial payment or submissions before issuance of a show-cause notice.
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.
Pre-show-cause GST intimation requires formal notice of ascertained liability and allows payment or submissions before a show-cause notice is issued.
Rule 21A defines that a suspended registrant "shall not make any taxable supply" meaning no tax invoice or tax charge during suspension and provides that revocation of suspension triggers application of invoice issuance and procedural provisions to supplies made during suspension. Rule 36 caps input tax credit claimable for invoices not uploaded by suppliers at twenty percent of eligible credit evidenced by uploaded details. Rule 142 inserts FORM GST DRC-01A to communicate ascertained liability under sections 73(5)/74(5) and to allow partial payment or submissions before issuance of a show-cause notice.
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