Suspension of registration: issue revised invoices and report supplies after revocation, with tax liability arising then.
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). (AI Summary)

Tax collection at source on high-value goods triggers seller collection duties, threshold conditions, exemptions and reporting obligations.
Section 206C(1H) requires sellers, meeting a turnover test, to collect TCS on receipts for sale of goods above a monetary threshold in a financial year (including advances), at the time of receipt; exclusions cover exports, specified subsections, notified buyers and instances where the buyer deducts tax. The statutory mechanism conditions reduced or elevated collection rates on buyer furnishing of PAN/Aadhaar, permits invoice or debit note collection, and imposes procedural duties on sellers for TAN, deposit, quarterly statements (Form 27EQ) and certificates (Form 27D). (AI Summary)

TDS by e commerce operators on participant receipts: platforms must withhold at source; exemptions available for small sellers with ID.
E-commerce operators must deduct tax at source at the prescribed rate at the earlier of credit or payment on the gross amount of sales or services effected through their platform (excluding separately invoiced GST); payments made directly by purchasers but facilitated by the operator are deemed credited by the operator. Individuals and HUFs below the threshold are exempt if PAN or Aadhaar is furnished. Amounts subjected to this deduction are not liable to other TDS provisions except for specified non-sale receipts, and Board guidelines may be issued to resolve implementation difficulties. (AI Summary)