Cumulative input tax credit adjustment required: May GSTR-3B must include April-May cumulative ITC and IFF window. Amendment rules require cumulative adjustment of input tax credit for April and May 2021 so that the return in FORM GSTR-3B for May 2021 is furnished with the cumulative input tax credit adjustment for those months; and permit registered persons to furnish April 2021 details using the Invoice Furnishing Facility during a specified 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.
Cumulative input tax credit adjustment required: May GSTR-3B must include April-May cumulative ITC and IFF window.
Amendment rules require cumulative adjustment of input tax credit for April and May 2021 so that the return in FORM GSTR-3B for May 2021 is furnished with the cumulative input tax credit adjustment for those months; and permit registered persons to furnish April 2021 details using the Invoice Furnishing Facility during a specified window in May 2021.
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