Seeks to make fifth amendment (2021) to WBGST Rules to provide that (i) companies are allowed to furnish return etc. through EVC till 31.08.2021; (ii) condition of rule 36(4) shall apply cumulatively for the period April, May and June, 2021; (iii) details of outward supplies of May, 2021, using IFF for the month may be furnished from the 1st day of June, 2021 till the 28th day of June, 2021. - 641-F.T. - West Bengal SGST
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Extension of EVC deadline permits electronic return filing with cumulative input tax credit adjustment for affected tax periods. The amendment permits returns to be furnished by EVC beyond the earlier deadline, declares rule 36(4) conditions to apply cumulatively for April, May and June 2021 with the June return or quarter return filed with cumulative input tax credit adjustments, and allows registered persons to furnish May outward-supply details using the Invoice Furnishing Facility within a specified window in June 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.
Extension of EVC deadline permits electronic return filing with cumulative input tax credit adjustment for affected tax periods.
The amendment permits returns to be furnished by EVC beyond the earlier deadline, declares rule 36(4) conditions to apply cumulatively for April, May and June 2021 with the June return or quarter return filed with cumulative input tax credit adjustments, and allows registered persons to furnish May outward-supply details using the Invoice Furnishing Facility within a specified window in June 2021.
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