https://www.taxtmi.com/notifications?id=131080 The amendments clarify that suspended registrants "shall not make any taxable supply" by prohibiting issuance of tax invoices and non-charge of tax, provide that revocation invokes section 31(3)(a) and section 40 procedures for supplies during suspension, cap input tax credit claimed for non-uploaded supplier details at 20% of eligible credit supported by supplier uploads, require GSTR-3B filing where GSTR-1/GSTR-2 deadlines are extended, mandate refund disbursement on consolidated payment advice, allocate 50% of Fund receipts for GST publicity subject to conditions, and introduce FORM GST DRC-01A to communicate ascertained tax/interest/penalty and allow pre-notice submissions or partial payment. en-us Wed, 09 Oct 2019 00:00:00 +0530 Fri, 11 Oct 2019 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131080 The amendments clarify that suspended registrants "shall not make any taxable supply" by prohibiting issuance of tax invoices and non-charge of tax, provide that revocation invokes section 31(3)(a) and section 40 procedures for supplies during suspension, cap input tax credit claimed for non-uploaded supplier details at 20% of eligible credit supported by supplier uploads, require GSTR-3B filing where GSTR-1/GSTR-2 deadlines are extended, mandate refund disbursement on consolidated payment advice, allocate 50% of Fund receipts for GST publicity subject to conditions, and introduce FORM GST DRC-01A to communicate ascertained tax/interest/penalty and allow pre-notice submissions or partial payment. Notifications GST Wed, 09 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131080