GST compliance timeline extension allows cumulative input tax credit adjustment and delayed return filing under amended rules. The Bihar GST (Fifth Amendment) Rules, 2021 amend Rules 26, 36(4) and 59(2) to revise a deadline in rule 26, require that the condition in rule 36(4) apply cumulatively for April-June 2021 with the GSTR 3B for June 2021 furnished reflecting the cumulative adjustment of input tax credit, and permit furnishing May 2021 details via the Input Furnishing Facility within a specified June window.
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 timeline extension allows cumulative input tax credit adjustment and delayed return filing under amended rules.
The Bihar GST (Fifth Amendment) Rules, 2021 amend Rules 26, 36(4) and 59(2) to revise a deadline in rule 26, require that the condition in rule 36(4) apply cumulatively for April-June 2021 with the GSTR 3B for June 2021 furnished reflecting the cumulative adjustment of input tax credit, and permit furnishing May 2021 details via the Input Furnishing Facility within a specified June window.
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