https://www.taxtmi.com/notifications?id=131700 Amendment of the Uttar Pradesh Goods and Services Tax Rules, 2017 revises procedures for suspended registrations, input tax credit, return filing, practitioner examination, refunds, consumer welfare fund utilisation, transitional deadlines, and pre-notice tax intimation. It clarifies that during suspension a registered person shall not issue tax invoices or charge tax, applies specified supply and return provisions after revocation of suspension, and caps input tax credit on invoices or debit notes not uploaded by suppliers. The amendment also introduces FORM GST DRC-01A for communication of ascertained tax, interest, and penalty before issue of notice, with provision for partial payment or submissions. en-us Wed, 11 Dec 2019 00:00:00 +0530 Thu, 25 Jun 2026 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131700 Amendment of the Uttar Pradesh Goods and Services Tax Rules, 2017 revises procedures for suspended registrations, input tax credit, return filing, practitioner examination, refunds, consumer welfare fund utilisation, transitional deadlines, and pre-notice tax intimation. It clarifies that during suspension a registered person shall not issue tax invoices or charge tax, applies specified supply and return provisions after revocation of suspension, and caps input tax credit on invoices or debit notes not uploaded by suppliers. The amendment also introduces FORM GST DRC-01A for communication of ascertained tax, interest, and penalty before issue of notice, with provision for partial payment or submissions. Notifications GST - States Wed, 11 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131700