GST compliance: cumulative input tax credit adjustment required for April-June and extended return filing windows. Amends Tamil Nadu GST Rules, 2017 effective 1 June 2021: extends the deadline in rule 26(1) from 31 May 2021 to 31 August 2021; requires the condition in rule 36(4) to apply cumulatively for April-June 2021 with FORM GSTR-3B for June 2021 or the quarter ending June 2021 furnished with cumulative input tax credit adjustments; and allows furnishing May 2021 details via IFF from 1 June 2021 to 28 June 2021 under rule 59(2).
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Provisions expressly mentioned in the judgment/order text.
GST compliance: cumulative input tax credit adjustment required for April-June and extended return filing windows.
Amends Tamil Nadu GST Rules, 2017 effective 1 June 2021: extends the deadline in rule 26(1) from 31 May 2021 to 31 August 2021; requires the condition in rule 36(4) to apply cumulatively for April-June 2021 with FORM GSTR-3B for June 2021 or the quarter ending June 2021 furnished with cumulative input tax credit adjustments; and allows furnishing May 2021 details via IFF from 1 June 2021 to 28 June 2021 under rule 59(2).
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