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    <title>Tamil Nadu Goods and Services Tax (Sixth Amendment) Rules, 2019.</title>
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    <description>Amendments define that a suspended registrant shall not make any taxable supply by prohibiting issuance of tax invoices and charging tax during suspension, and provide that revocation invokes the invoice and amendment provisions for supplies made while suspended. Input tax credit is limited where supplier-uploaded details are absent, returns may be furnished electronically in FORM GSTR-3B as specified by the Commissioner, refunds are disbursed on consolidated payment advice, and pre-notice intimation and response procedures are prescribed via FORM GST DRC-01A.</description>
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