https://www.taxtmi.com/notifications?id=132510 The amendments prohibit suspended registrants from issuing tax invoices or charging tax during suspension and provide that, upon revocation, supplies made during suspension follow the procedures under section 31(a) and section 40. Input tax credit is limited so that credits for invoices not uploaded by suppliers do not exceed 20% of eligible credit for uploaded invoices. A new FORM GST DRC-01A requires the proper officer to communicate ascertained tax, interest and penalty (Part A) and permits payment or submissions (Part B) before issuing a show-cause notice. en-us Mon, 30 Dec 2019 00:00:00 +0530 Tue, 14 Apr 2020 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132510 The amendments prohibit suspended registrants from issuing tax invoices or charging tax during suspension and provide that, upon revocation, supplies made during suspension follow the procedures under section 31(a) and section 40. Input tax credit is limited so that credits for invoices not uploaded by suppliers do not exceed 20% of eligible credit for uploaded invoices. A new FORM GST DRC-01A requires the proper officer to communicate ascertained tax, interest and penalty (Part A) and permits payment or submissions (Part B) before issuing a show-cause notice. Notifications GST - States Mon, 30 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132510