https://www.taxtmi.com/notifications?id=132944 Clarifies that suspension of registration prohibits issuing tax invoices during suspension and that revocation activates the rules governing supplies made in the suspension period. Caps input tax credit claims at twenty per cent for invoices not uploaded by suppliers under section 37 relative to uploaded invoices. Requires returns to be furnished in FORM GSTR 3B when GSTR 1/GSTR 2 time-limits are extended. Mandates refund disbursement on consolidated payment advice. Inserts FORM GST DRC 01A to communicate ascertained tax, allowing partial payment or submissions before issuing show-cause notices under sections 73/74. en-us Mon, 18 Nov 2019 00:00:00 +0530 Fri, 22 May 2020 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132944 Clarifies that suspension of registration prohibits issuing tax invoices during suspension and that revocation activates the rules governing supplies made in the suspension period. Caps input tax credit claims at twenty per cent for invoices not uploaded by suppliers under section 37 relative to uploaded invoices. Requires returns to be furnished in FORM GSTR 3B when GSTR 1/GSTR 2 time-limits are extended. Mandates refund disbursement on consolidated payment advice. Inserts FORM GST DRC 01A to communicate ascertained tax, allowing partial payment or submissions before issuing show-cause notices under sections 73/74. Notifications GST - States Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132944