Input tax credit adjustment and Invoice Furnishing Facility timelines amended under the Uttarakhand GST rules. The Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2021 amend the Uttarakhand Goods and Services Tax Rules, 2017 with effect from 1 May 2021. Rule 36 is amended to require the input tax credit condition to be applied cumulatively for April and May 2021, with GSTR-3B for May 2021 to reflect the cumulative adjustment. Rule 59 is amended to permit furnishing April 2021 details through the Invoice Furnishing Facility during 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.
Input tax credit adjustment and Invoice Furnishing Facility timelines amended under the Uttarakhand GST rules.
The Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2021 amend the Uttarakhand Goods and Services Tax Rules, 2017 with effect from 1 May 2021. Rule 36 is amended to require the input tax credit condition to be applied cumulatively for April and May 2021, with GSTR-3B for May 2021 to reflect the cumulative adjustment. Rule 59 is amended to permit furnishing April 2021 details through the Invoice Furnishing Facility during 1 May 2021 to 28 May 2021.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
