GST compliance deadline extension: amended rules allow cumulative ITC adjustment and extended filing window for affected returns. The Fifth Amendment to the Goa GST Rules, effective 1 June 2021, extends the deadline in rule 26 to 31st August, 2021, mandates cumulative application of the specified condition for April-June 2021 with the FORM GSTR-3B for June 2021 or quarter ending June to include cumulative input tax credit adjustments, and allows furnishing of May 2021 details via IFF from 1 June to 28 June 2021.
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Provisions expressly mentioned in the judgment/order text.
GST compliance deadline extension: amended rules allow cumulative ITC adjustment and extended filing window for affected returns.
The Fifth Amendment to the Goa GST Rules, effective 1 June 2021, extends the deadline in rule 26 to 31st August, 2021, mandates cumulative application of the specified condition for April-June 2021 with the FORM GSTR-3B for June 2021 or quarter ending June to include cumulative input tax credit adjustments, and allows furnishing of May 2021 details via IFF from 1 June to 28 June 2021.
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