https://www.taxtmi.com/notifications?id=147218 Suspension of registration prevents a registered person from issuing tax invoices or charging tax on supplies, while revocation restores applicable invoicing and return obligations for the suspension period. Input tax credit on invoices or debit notes not uploaded by suppliers is restricted to 20 per cent of eligible credit relating to uploaded documents. Before issuing a tax-demand notice, the proper officer must communicate the ascertained tax, interest and penalty liability through FORM GST DRC-01A, allowing the person to make partial payment or submit objections. en-us Fri, 11 Oct 2019 00:00:00 +0530 Wed, 07 Oct 2026 18:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147218 Suspension of registration prevents a registered person from issuing tax invoices or charging tax on supplies, while revocation restores applicable invoicing and return obligations for the suspension period. Input tax credit on invoices or debit notes not uploaded by suppliers is restricted to 20 per cent of eligible credit relating to uploaded documents. Before issuing a tax-demand notice, the proper officer must communicate the ascertained tax, interest and penalty liability through FORM GST DRC-01A, allowing the person to make partial payment or submit objections. Notifications GST - States Fri, 11 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147218