Input tax credit adjustment requires cumulative GSTR-3B reporting for consecutive months and permits an IFF filing window. The amendment requires that the condition for utilization of input tax credit apply cumulatively for April and May 2021 and that FORM GSTR-3B for May 2021 be furnished with the cumulative adjustment of input tax credit for those months; it also permits registered persons to furnish April 2021 details using the Invoice Furnishing Facility during a specified filing window in May 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.
Input tax credit adjustment requires cumulative GSTR-3B reporting for consecutive months and permits an IFF filing window.
The amendment requires that the condition for utilization of input tax credit apply cumulatively for April and May 2021 and that FORM GSTR-3B for May 2021 be furnished with the cumulative adjustment of input tax credit for those months; it also permits registered persons to furnish April 2021 details using the Invoice Furnishing Facility during a specified filing window in May 2021.
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