https://www.taxtmi.com/notifications?id=132627 Amendments clarify that suspended registrants shall not issue tax invoices and address application of sections 31(a) and 40 for supplies during suspension; limit input tax credit claims where supplier-uploaded invoice details are lacking; require specified returns to be furnished in FORM GSTR-3B when GSTR-1/GSTR-2 timelines are extended; link refund disbursement to a consolidated payment advice; allocate a specified share of the GST Fund for publicity subject to a departmental funding floor; and mandate pre-show-cause notice communication of ascertained tax, interest and penalty via newly inserted FORM GST DRC-01A with an opportunity to pay or submit replies in Part B. en-us Wed, 09 Oct 2019 00:00:00 +0530 Thu, 23 Apr 2020 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132627 Amendments clarify that suspended registrants shall not issue tax invoices and address application of sections 31(a) and 40 for supplies during suspension; limit input tax credit claims where supplier-uploaded invoice details are lacking; require specified returns to be furnished in FORM GSTR-3B when GSTR-1/GSTR-2 timelines are extended; link refund disbursement to a consolidated payment advice; allocate a specified share of the GST Fund for publicity subject to a departmental funding floor; and mandate pre-show-cause notice communication of ascertained tax, interest and penalty via newly inserted FORM GST DRC-01A with an opportunity to pay or submit replies in Part B. Notifications GST - States Wed, 09 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132627