https://www.taxtmi.com/notifications?id=136510 Rule 21A defines that a suspended registrant "shall not make any taxable supply" meaning no tax invoice or tax charge during suspension and provides that revocation of suspension triggers application of invoice issuance and procedural provisions to supplies made during suspension. Rule 36 caps input tax credit claimable for invoices not uploaded by suppliers at twenty percent of eligible credit evidenced by uploaded details. Rule 142 inserts FORM GST DRC-01A to communicate ascertained liability under sections 73(5)/74(5) and to allow partial payment or submissions before issuance of a show-cause notice. en-us Thu, 03 Sep 2020 00:00:00 +0530 Tue, 07 Sep 2021 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136510 Rule 21A defines that a suspended registrant "shall not make any taxable supply" meaning no tax invoice or tax charge during suspension and provides that revocation of suspension triggers application of invoice issuance and procedural provisions to supplies made during suspension. Rule 36 caps input tax credit claimable for invoices not uploaded by suppliers at twenty percent of eligible credit evidenced by uploaded details. Rule 142 inserts FORM GST DRC-01A to communicate ascertained liability under sections 73(5)/74(5) and to allow partial payment or submissions before issuance of a show-cause notice. Notifications GST - States Thu, 03 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136510