GST compliance extension: cumulative input tax credit adjustment required and May details may be filed via IFF within the June window. The Fifth Amendment Rules, 2021 deem the amendments effective from 1 June, 2021, extend the deadline in rule 26(1) fourth proviso to 31 August, 2021, mandate that input tax credit conditions apply cumulatively for April-June, 2021 with FORM GSTR-3B for June/quarter ending June furnished reflecting cumulative ITC adjustments, and allow registered persons to furnish May, 2021 details using the Invoice Furnishing Facility from 1 June to 28 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 compliance extension: cumulative input tax credit adjustment required and May details may be filed via IFF within the June window.
The Fifth Amendment Rules, 2021 deem the amendments effective from 1 June, 2021, extend the deadline in rule 26(1) fourth proviso to 31 August, 2021, mandate that input tax credit conditions apply cumulatively for April-June, 2021 with FORM GSTR-3B for June/quarter ending June furnished reflecting cumulative ITC adjustments, and allow registered persons to furnish May, 2021 details using the Invoice Furnishing Facility from 1 June to 28 June, 2021.
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