https://www.taxtmi.com/notifications?id=131236 Amendments clarify that suspension of registration prohibits issuing tax invoices and charging tax during suspension and that revocation triggers application of invoicing and return provisions for supplies made during suspension. Input tax credit for supplier-unuploaded invoices is limited to twenty percent of eligible credit supported by uploaded details. Returns may be furnished in FORM GSTR-3B when GSTR-1 or GSTR-2 deadlines are extended, and refunds are to be disbursed on a consolidated payment advice. A new FORM GST DRC-01A standardises intimation of ascertained tax and taxpayer responses prior to issuing show cause notices. en-us Wed, 16 Oct 2019 00:00:00 +0530 Thu, 24 Oct 2019 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131236 Amendments clarify that suspension of registration prohibits issuing tax invoices and charging tax during suspension and that revocation triggers application of invoicing and return provisions for supplies made during suspension. Input tax credit for supplier-unuploaded invoices is limited to twenty percent of eligible credit supported by uploaded details. Returns may be furnished in FORM GSTR-3B when GSTR-1 or GSTR-2 deadlines are extended, and refunds are to be disbursed on a consolidated payment advice. A new FORM GST DRC-01A standardises intimation of ascertained tax and taxpayer responses prior to issuing show cause notices. Notifications GST - States Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131236