https://www.taxtmi.com/notifications?id=131140 Amendments clarify that suspended registrants shall not issue tax invoices during suspension and, upon revocation, supplies made during suspension are subject to section 31(a) and section 40 procedures. Input tax credit for invoices not uploaded by suppliers under section 37 is capped at twenty percent of eligible credit based on uploaded details. Returns may be furnished in FORM GSTR-3B when GSTR-1/GSTR-2 deadlines are extended. Rule 142 now mandates pre-notice intimation of ascertained tax, interest and penalty in FORM GST DRC-01A with an opportunity to make partial payment or submit replies in Part B before a show cause notice is issued. en-us Mon, 14 Oct 2019 00:00:00 +0530 Tue, 15 Oct 2019 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131140 Amendments clarify that suspended registrants shall not issue tax invoices during suspension and, upon revocation, supplies made during suspension are subject to section 31(a) and section 40 procedures. Input tax credit for invoices not uploaded by suppliers under section 37 is capped at twenty percent of eligible credit based on uploaded details. Returns may be furnished in FORM GSTR-3B when GSTR-1/GSTR-2 deadlines are extended. Rule 142 now mandates pre-notice intimation of ascertained tax, interest and penalty in FORM GST DRC-01A with an opportunity to make partial payment or submit replies in Part B before a show cause notice is issued. Notifications GST - States Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131140