GST compliance deadline extension enables cumulative input tax credit adjustment and May IFF filing window. The amendment extends a deadline to 31st August 2021, mandates that the condition in rule 36(4) apply cumulatively for April-June 2021 with FORM GSTR-3B for June 2021 to include cumulative input tax credit adjustments for those months, and permits registered persons to furnish May 2021 details via the Invoice Furnishing Facility between 1 June 2021 and 28 June 2021.
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 deadline extension enables cumulative input tax credit adjustment and May IFF filing window.
The amendment extends a deadline to 31st August 2021, mandates that the condition in rule 36(4) apply cumulatively for April-June 2021 with FORM GSTR-3B for June 2021 to include cumulative input tax credit adjustments for those months, and permits registered persons to furnish May 2021 details via the Invoice Furnishing Facility between 1 June 2021 and 28 June 2021.
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