Notification No. 49/2019
Date: October 9, 2019
Subject: Amendment to CGST Rules relating to suspension of registration, ITC restriction, refunds, returns, and procedural forms.
Description:
Amends multiple provisions of CGST Rules, including clarification on suspension of registration and consequences on taxable supplies. Restricts availment of input tax credit to 20% of eligible credit reflected in uploaded invoices. Substitutes provisions relating to filing of GSTR-3B where GSTR-1/GSTR-2 timelines are extended. Introduces FORM GST DRC-01A for pre-SCN intimation of tax liability and amends refund and transition-related rules.
Effective Date: 9 October 2019 (with specific provisions effective retrospectively or from notified dates)