Cumulative input tax credit compliance: May return must include combined adjustment for April and May; IFF filing window extended. The amendment requires the condition governing input tax credit reconciliation to apply cumulatively for April and May 2021, and mandates that the FORM GSTR-3B return for the tax period of May be furnished with the cumulative adjustment of input tax credit for those months. It also allows a registered person to furnish details for April using the Invoice Furnishing Facility from the first day of May until the twenty-eighth day of May.
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Provisions expressly mentioned in the judgment/order text.
Cumulative input tax credit compliance: May return must include combined adjustment for April and May; IFF filing window extended.
The amendment requires the condition governing input tax credit reconciliation to apply cumulatively for April and May 2021, and mandates that the FORM GSTR-3B return for the tax period of May be furnished with the cumulative adjustment of input tax credit for those months. It also allows a registered person to furnish details for April using the Invoice Furnishing Facility from the first day of May until the twenty-eighth day of May.
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