https://www.taxtmi.com/notifications?id=131626 The amendment clarifies that during registration suspension a registered person must not issue tax invoices or charge tax and that revocation of suspension triggers application of rules on supplies made during suspension. Input tax credit is limited so that credit for invoices not uploaded by suppliers is restricted to 20% of eligible credit evidenced by uploaded details. A new pre-notice communication, FORM GST DRC-01A, must be issued to inform taxpayers of ascertained tax, interest and penalty and permits partial payment or submissions before a show cause notice is issued. en-us Wed, 09 Oct 2019 00:00:00 +0530 Wed, 11 Dec 2019 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131626 The amendment clarifies that during registration suspension a registered person must not issue tax invoices or charge tax and that revocation of suspension triggers application of rules on supplies made during suspension. Input tax credit is limited so that credit for invoices not uploaded by suppliers is restricted to 20% of eligible credit evidenced by uploaded details. A new pre-notice communication, FORM GST DRC-01A, must be issued to inform taxpayers of ascertained tax, interest and penalty and permits partial payment or submissions before a show cause notice is issued. Notifications GST - States Wed, 09 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131626