Cumulative input tax credit adjustment required for specified months; May return must include cumulative ITC and April IFF window allowed. The amendment requires the condition in rule 36(4) to apply cumulatively for April and May 2021 and obliges the FORM GSTR-3B return for May 2021 to be furnished with the cumulative adjustment of input tax credit for those months; it also allows registered persons to furnish April 2021 details via the Input Furnishing Facility (IFF) from 1 May 2021 to 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 adjustment required for specified months; May return must include cumulative ITC and April IFF window allowed.
The amendment requires the condition in rule 36(4) to apply cumulatively for April and May 2021 and obliges the FORM GSTR-3B return for May 2021 to be furnished with the cumulative adjustment of input tax credit for those months; it also allows registered persons to furnish April 2021 details via the Input Furnishing Facility (IFF) from 1 May 2021 to 28 May 2021.
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