Input tax credit adjustment: cumulative ITC for April-June requires GSTR-3B filing with cumulative adjustments; May IFF window allowed. The Sixth Amendment Rules, effective 1 June 2021, extend the deadline in rule 26 to 31 August 2021; require cumulative application of the relevant condition for April-June 2021 and mandate that the FORM GSTR-3B for June 2021 or the quarter ending June 2021 be filed with cumulative input tax credit adjustments; and amend rule 59(2) to allow registered persons to furnish May 2021 details via the Invoice Furnishing Facility from 1 June to 28 June 2021.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit adjustment: cumulative ITC for April-June requires GSTR-3B filing with cumulative adjustments; May IFF window allowed.
The Sixth Amendment Rules, effective 1 June 2021, extend the deadline in rule 26 to 31 August 2021; require cumulative application of the relevant condition for April-June 2021 and mandate that the FORM GSTR-3B for June 2021 or the quarter ending June 2021 be filed with cumulative input tax credit adjustments; and amend rule 59(2) to allow registered persons to furnish May 2021 details via the Invoice Furnishing Facility from 1 June to 28 June 2021.
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