https://www.taxtmi.com/notifications?id=131380 Amendments explain that suspended registrants must not issue tax invoices or charge tax during suspension and, on revocation, invoicing and notice provisions apply to supplies made during suspension. Input tax credit for invoices not uploaded by suppliers is limited to 20% of eligible credit reflected from uploaded details. Where GSTR-1 or GSTR-2 filing deadlines are extended, returns may be furnished in FORM GSTR-3B as specified. A new pre-notice process requires communication of ascertained tax, interest and penalty in Part A of FORM GST DRC-01A, with Part B allowing partial payment or submissions before issuance of a show cause notice. en-us Wed, 30 Oct 2019 00:00:00 +0530 Mon, 11 Nov 2019 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131380 Amendments explain that suspended registrants must not issue tax invoices or charge tax during suspension and, on revocation, invoicing and notice provisions apply to supplies made during suspension. Input tax credit for invoices not uploaded by suppliers is limited to 20% of eligible credit reflected from uploaded details. Where GSTR-1 or GSTR-2 filing deadlines are extended, returns may be furnished in FORM GSTR-3B as specified. A new pre-notice process requires communication of ascertained tax, interest and penalty in Part A of FORM GST DRC-01A, with Part B allowing partial payment or submissions before issuance of a show cause notice. Notifications GST - States Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131380