https://www.taxtmi.com/notifications?id=131488 The rules clarify that suspended registrants must not issue tax invoices and that upon revocation provisions governing invoice issuance and tax for supplies during suspension apply. Input tax credit self avail is limited to 20% of eligible credit where supplier details are not uploaded. Extended GSTR 1/GSTR 2 timelines require furnishing the return in FORM GSTR 3B electronically. A pre notice requirement under rule 142 mandates communication of ascertained tax, interest and penalty in Part A of FORM GST DRC 01A, with Part B allowing partial payment or submissions before a show cause notice. en-us Thu, 21 Nov 2019 00:00:00 +0530 Mon, 25 Nov 2019 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131488 The rules clarify that suspended registrants must not issue tax invoices and that upon revocation provisions governing invoice issuance and tax for supplies during suspension apply. Input tax credit self avail is limited to 20% of eligible credit where supplier details are not uploaded. Extended GSTR 1/GSTR 2 timelines require furnishing the return in FORM GSTR 3B electronically. A pre notice requirement under rule 142 mandates communication of ascertained tax, interest and penalty in Part A of FORM GST DRC 01A, with Part B allowing partial payment or submissions before a show cause notice. Notifications GST - States Thu, 21 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131488