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GST cumulative adjustment requires the subsequent GSTR-3B to include aggregated input tax credit; April details may be filed via IFF. A proviso to rule 36(4) requires cumulative adjustment of input tax credit for April and May, and FORM GSTR-3B for May must be furnished with that cumulative adjustment; a proviso to rule 59(2) permits registered persons to furnish April details using the Invoice Furnishing Facility (IFF) during the prescribed window in May.
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Provisions expressly mentioned in the judgment/order text.
GST cumulative adjustment requires the subsequent GSTR-3B to include aggregated input tax credit; April details may be filed via IFF.
A proviso to rule 36(4) requires cumulative adjustment of input tax credit for April and May, and FORM GSTR-3B for May must be furnished with that cumulative adjustment; a proviso to rule 59(2) permits registered persons to furnish April details using the Invoice Furnishing Facility (IFF) during the prescribed window in May.
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