Cumulative input tax credit adjustment requires May GSTR-3B to include consolidated ITC; April IFF details allowed in a filing window. The amendment requires cumulative input tax credit adjustment for April and May, 2021, and mandates that the return in FORM GSTR-3B for May, 2021 be furnished with that cumulative ITC adjustment; it also allows furnishing April, 2021 details via the Invoice Furnishing Facility (IFF) during a prescribed filing window in May, 2021.
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Provisions expressly mentioned in the judgment/order text.
Cumulative input tax credit adjustment requires May GSTR-3B to include consolidated ITC; April IFF details allowed in a filing window.
The amendment requires cumulative input tax credit adjustment for April and May, 2021, and mandates that the return in FORM GSTR-3B for May, 2021 be furnished with that cumulative ITC adjustment; it also allows furnishing April, 2021 details via the Invoice Furnishing Facility (IFF) during a prescribed filing window in May, 2021.
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