Cumulative input tax credit adjustment required in May GSTR-3B; April invoice details may be filed via IFF in May. The amendment requires the condition for claiming input tax credit to apply cumulatively for April and May, 2021 and mandates that the FORM GSTR-3B for May, 2021 be furnished with the cumulative adjustment of input tax credit for those months; additionally, registered persons may furnish April, 2021 invoice details using the Invoice Furnishing Facility from 1 May to 28 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 in May GSTR-3B; April invoice details may be filed via IFF in May.
The amendment requires the condition for claiming input tax credit to apply cumulatively for April and May, 2021 and mandates that the FORM GSTR-3B for May, 2021 be furnished with the cumulative adjustment of input tax credit for those months; additionally, registered persons may furnish April, 2021 invoice details using the Invoice Furnishing Facility from 1 May to 28 May, 2021.
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