Central Goods and Services Tax (Third Amendment) Rules, 2021 - 13/2021 - Central GST (CGST)

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Cumulative input tax credit adjustment must be reported in May GSTR 3B; April details may be filed via IFF in May. The amendment requires cumulative application of the condition in rule 36(4) for April and May, 2021, and mandates that FORM GSTR 3B for May, 2021 be furnished with the cumulative adjustment of input tax credit for those months. It further allows a registered person to furnish April, 2021 details using the Invoice Furnishing Facility from 1 to 28 May, 2021.

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Cumulative input tax credit adjustment must be reported in May GSTR 3B; April details may be filed via IFF in May.

The amendment requires cumulative application of the condition in rule 36(4) for April and May, 2021, and mandates that FORM GSTR 3B for May, 2021 be furnished with the cumulative adjustment of input tax credit for those months. It further allows a registered person to furnish April, 2021 details using the Invoice Furnishing Facility from 1 to 28 May, 2021.

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Central Goods and Services Tax (Third Amendment) Rules, 2021 - 13/2021 - Central GST (CGST)

Cumulative input tax credit adjustment must be reported in May GSTR 3B; April details may be filed via IFF in May.

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Cumulative input tax credit adjustment must be reported in May GSTR 3B; April details may be filed via IFF in May.

Topics