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        GST

        Central Goods and Services Tax (Fifth Amendment) Rules, 2021 - 27/2021 - Central GST (CGST)

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        Cumulative input tax credit adjustment required-GSTR-3B must include cumulative April-June adjustments and limited IFF filing window. The amendment requires that the condition on input tax credit adjustment apply cumulatively for April, May and June, and that the FORM GSTR-3B for June or the quarter ending June be furnished with the cumulative adjustment of input tax credit for those months; it also permits a registered person to submit May details via the Invoice Furnishing Facility during a limited window in June and substitutes an extended deadline in rule 26's proviso.
                      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 required-GSTR-3B must include cumulative April-June adjustments and limited IFF filing window.

                            The amendment requires that the condition on input tax credit adjustment apply cumulatively for April, May and June, and that the FORM GSTR-3B for June or the quarter ending June be furnished with the cumulative adjustment of input tax credit for those months; it also permits a registered person to submit May details via the Invoice Furnishing Facility during a limited window in June and substitutes an extended deadline in rule 26's proviso.


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