Cumulative input tax credit adjustment requires the May return to include combined April-May credits; April may be filed via IFF. The amendment makes the input tax credit reconciliation condition apply cumulatively for April and May 2021 and requires the FORM GSTR-3B for May 2021 to be furnished with the cumulative adjustment of input tax credit for those months; additionally, a proviso permits registered persons to furnish April 2021 details via the Invoice Furnishing Facility during the submission window from the first day of May to the twenty-eighth day of May.
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Provisions expressly mentioned in the judgment/order text.
Cumulative input tax credit adjustment requires the May return to include combined April-May credits; April may be filed via IFF.
The amendment makes the input tax credit reconciliation condition apply cumulatively for April and May 2021 and requires the FORM GSTR-3B for May 2021 to be furnished with the cumulative adjustment of input tax credit for those months; additionally, a proviso permits registered persons to furnish April 2021 details via the Invoice Furnishing Facility during the submission window from the first day of May to the twenty-eighth day of May.
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