Pre Notice Intimation of Proposed Tax Liability: standardized communication and response mechanism introduced before show cause notices. Amendments clarify that suspended registrants shall not issue tax invoices or charge tax and, upon revocation, invoice provisions apply; cap input tax credit for supplier-unreported invoices at 20 percent of eligible uploaded credit; require electronic furnishing of FORM GSTR-3B where extensions apply; mandate practitioner examination within prescribed time; authorize refund disbursement on consolidated payment advice; allocate 50 percent of Fund receipts for GST publicity subject to consumer welfare floor; extend specified timelines; introduce FORM GST DRC-01A to communicate ascertained tax, interest and penalty before issuing show cause notices and permit Part B submissions or partial payment.
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 Notice Intimation of Proposed Tax Liability: standardized communication and response mechanism introduced before show cause notices.
Amendments clarify that suspended registrants shall not issue tax invoices or charge tax and, upon revocation, invoice provisions apply; cap input tax credit for supplier-unreported invoices at 20 percent of eligible uploaded credit; require electronic furnishing of FORM GSTR-3B where extensions apply; mandate practitioner examination within prescribed time; authorize refund disbursement on consolidated payment advice; allocate 50 percent of Fund receipts for GST publicity subject to consumer welfare floor; extend specified timelines; introduce FORM GST DRC-01A to communicate ascertained tax, interest and penalty before issuing show cause notices and permit Part B submissions or partial payment.
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