https://www.taxtmi.com/article/detailed?id=10655 Suspension of registration prohibits issuance of tax invoices and furnishing returns for the suspension period; non tax documents may be issued. On revocation, the taxpayer must issue revised invoices for supplies made during suspension and report those supplies in the first returns after revocation (GSTR 1 and GSTR 3B), recording GST payable and restoring input tax credit subject to section 16(4) limitations. Time of supply for goods is the revised invoice date; for services billed during suspension it is the date of receipt of payment. Net tax liability must be paid in cash with interest under section 50(1). en-us Tue, 30 Aug 2022 10:19:57 +0530 Tue, 30 Aug 2022 10:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10655 Suspension of registration prohibits issuance of tax invoices and furnishing returns for the suspension period; non tax documents may be issued. On revocation, the taxpayer must issue revised invoices for supplies made during suspension and report those supplies in the first returns after revocation (GSTR 1 and GSTR 3B), recording GST payable and restoring input tax credit subject to section 16(4) limitations. Time of supply for goods is the revised invoice date; for services billed during suspension it is the date of receipt of payment. Net tax liability must be paid in cash with interest under section 50(1). Articles Goods and Services Tax - GST Tue, 30 Aug 2022 10:19:57 +0530 https://www.taxtmi.com/article/detailed?id=10655