Cumulative input tax credit: May GSTR-3B must include cumulative adjustments; IFF allowed for prior month details. The amendment requires the condition for availing input tax credit to be applied cumulatively for April and May 2021 and mandates that the FORM GSTR-3B return for May 2021 include cumulative input tax credit adjustments for those months; it also permits registered persons to furnish April 2021 details using the Invoice Furnishing Facility from 1 May 2021 until 28 May 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.
Cumulative input tax credit: May GSTR-3B must include cumulative adjustments; IFF allowed for prior month details.
The amendment requires the condition for availing input tax credit to be applied cumulatively for April and May 2021 and mandates that the FORM GSTR-3B return for May 2021 include cumulative input tax credit adjustments for those months; it also permits registered persons to furnish April 2021 details using the Invoice Furnishing Facility from 1 May 2021 until 28 May 2021.
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