https://www.taxtmi.com/notifications?id=146358 The amendments clarify that a suspended registered person cannot issue tax invoices or charge tax, while post-revocation invoicing and return requirements apply to supplies made during suspension. They cap input tax credit for supplier-unuploaded invoices or debit notes at 20 per cent of eligible uploaded-document credit and revise GSTR-3B filing arrangements. A pre-notice liability process requires the proper officer to communicate ascertained tax, interest and penalty through FORM GST DRC-01A, allowing partial payment or submissions before a show-cause notice. en-us Fri, 25 Oct 2019 00:00:00 +0530 Thu, 23 Jul 2026 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146358 The amendments clarify that a suspended registered person cannot issue tax invoices or charge tax, while post-revocation invoicing and return requirements apply to supplies made during suspension. They cap input tax credit for supplier-unuploaded invoices or debit notes at 20 per cent of eligible uploaded-document credit and revise GSTR-3B filing arrangements. A pre-notice liability process requires the proper officer to communicate ascertained tax, interest and penalty through FORM GST DRC-01A, allowing partial payment or submissions before a show-cause notice. Notifications GST - States Fri, 25 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146358