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    <title>Delhi Goods and Services Tax (Sixth Amendment) Rules, 2019</title>
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    <description>The amendments prohibit a registered person from issuing tax invoices or charging tax for supplies during suspension, and on revocation the invoicing provisions for supplies made during suspension apply. Input tax credit claimed for supplier invoices not uploaded under return filing is limited relative to eligible credit for uploaded invoices. Refunds must be disbursed by the State Government on the basis of consolidated payment advice. Proper officers must send FORM GST DRC-01A Part A communicating ascertained tax, interest and penalty before issuing show-cause notices; Part B permits partial payment or submissions.</description>
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