GST filing deadline extension permits cumulative input tax credit adjustment and delayed IFF submission for affected months. The amendment extends a prior deadline under the Puducherry GST Rules, requires cumulative application of the input tax credit adjustment condition for April, May and June 2021, and mandates that FORM GSTR-3B for the period or quarter ending June 2021 be furnished with the cumulative adjustment of input tax credit for those months. It also permits registered persons to furnish IFF details for May 2021 during 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.
GST filing deadline extension permits cumulative input tax credit adjustment and delayed IFF submission for affected months.
The amendment extends a prior deadline under the Puducherry GST Rules, requires cumulative application of the input tax credit adjustment condition for April, May and June 2021, and mandates that FORM GSTR-3B for the period or quarter ending June 2021 be furnished with the cumulative adjustment of input tax credit for those months. It also permits registered persons to furnish IFF details for May 2021 during a specified window in June 2021.
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