https://www.taxtmi.com/notifications?id=138210 Amendments clarify that suspended registrants shall not issue tax invoices or charge tax and, upon revocation, invoice provisions apply; cap input tax credit for supplier-unreported invoices at 20 percent of eligible uploaded credit; require electronic furnishing of FORM GSTR-3B where extensions apply; mandate practitioner examination within prescribed time; authorize refund disbursement on consolidated payment advice; allocate 50 percent of Fund receipts for GST publicity subject to consumer welfare floor; extend specified timelines; introduce FORM GST DRC-01A to communicate ascertained tax, interest and penalty before issuing show cause notices and permit Part B submissions or partial payment. en-us Fri, 27 Dec 2019 00:00:00 +0530 Wed, 04 May 2022 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138210 Amendments clarify that suspended registrants shall not issue tax invoices or charge tax and, upon revocation, invoice provisions apply; cap input tax credit for supplier-unreported invoices at 20 percent of eligible uploaded credit; require electronic furnishing of FORM GSTR-3B where extensions apply; mandate practitioner examination within prescribed time; authorize refund disbursement on consolidated payment advice; allocate 50 percent of Fund receipts for GST publicity subject to consumer welfare floor; extend specified timelines; introduce FORM GST DRC-01A to communicate ascertained tax, interest and penalty before issuing show cause notices and permit Part B submissions or partial payment. Notifications GST - States Fri, 27 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138210