https://www.taxtmi.com/notifications?id=131229 Suspension of registration prohibits issuance of tax invoices and charging tax during suspension; revocation triggers application of invoice and return provisions for supplies made while suspended. Input tax credit claims for invoices not uploaded by suppliers are capped at 20% of eligible credit based on supplier-uploaded details. Where furnishing deadlines are extended, the return may be filed electronically in a summarized monthly return form. Refunds are disbursed on the basis of a consolidated payment advice. A new FORM GST DRC-01A requires advance intimation of ascertained tax, with Part B permitting payment or submissions prior to issuing a show-cause notice. en-us Mon, 21 Oct 2019 00:00:00 +0530 Thu, 24 Oct 2019 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131229 Suspension of registration prohibits issuance of tax invoices and charging tax during suspension; revocation triggers application of invoice and return provisions for supplies made while suspended. Input tax credit claims for invoices not uploaded by suppliers are capped at 20% of eligible credit based on supplier-uploaded details. Where furnishing deadlines are extended, the return may be filed electronically in a summarized monthly return form. Refunds are disbursed on the basis of a consolidated payment advice. A new FORM GST DRC-01A requires advance intimation of ascertained tax, with Part B permitting payment or submissions prior to issuing a show-cause notice. Notifications GST - States Mon, 21 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131229