Cumulative input tax credit adjustment required in GSTR 3B; May period details may be furnished via IFF within the prescribed window. Amendment extends a compliance cut off in rule 26, requires cumulative application of the specified condition for April, May and June 2021 with FORM GSTR 3B for June (or quarter) to be furnished with cumulative input tax credit adjustments, and permits furnishing May 2021 details via Invoice Furnishing Facility (IFF) during a prescribed window in June 2021.
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Provisions expressly mentioned in the judgment/order text.
Cumulative input tax credit adjustment required in GSTR 3B; May period details may be furnished via IFF within the prescribed window.
Amendment extends a compliance cut off in rule 26, requires cumulative application of the specified condition for April, May and June 2021 with FORM GSTR 3B for June (or quarter) to be furnished with cumulative input tax credit adjustments, and permits furnishing May 2021 details via Invoice Furnishing Facility (IFF) during a prescribed window in June 2021.
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