Cumulative input tax credit adjustment: May return must include combined credits for prior month; IFF allowed for prior month filings. Amendments require a cumulative input tax credit adjustment for April and May 2021, mandating that FORM GSTR-3B for May 2021 include combined input tax credit adjustments; they also permit furnishing April 2021 details via IFF during the filing window in May 2021.
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Provisions expressly mentioned in the judgment/order text.
Cumulative input tax credit adjustment: May return must include combined credits for prior month; IFF allowed for prior month filings.
Amendments require a cumulative input tax credit adjustment for April and May 2021, mandating that FORM GSTR-3B for May 2021 include combined input tax credit adjustments; they also permit furnishing April 2021 details via IFF during the filing window in May 2021.
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