Cumulative input tax credit adjustment: May GSTR-3B must reflect cumulative ITC for April and May; IFF window extended. The amendment requires cumulative application of the input tax credit condition for April and May 2021 and mandates that FORM GSTR-3B for May 2021 be filed with the cumulative adjustment of input tax credit for those months. It also permits registered persons to furnish April 2021 details via the Invoice Furnishing Facility (IFF) from May 1, 2021 until May 28, 2021.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cumulative input tax credit adjustment: May GSTR-3B must reflect cumulative ITC for April and May; IFF window extended.
The amendment requires cumulative application of the input tax credit condition for April and May 2021 and mandates that FORM GSTR-3B for May 2021 be filed with the cumulative adjustment of input tax credit for those months. It also permits registered persons to furnish April 2021 details via the Invoice Furnishing Facility (IFF) from May 1, 2021 until May 28, 2021.
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