Cumulative input tax credit adjustment requires May GSTR-3B to include April-May cumulative ITC; April IFF permitted in May. Amendments require the condition in rule 36(4) to apply cumulatively for April and May 2021 and direct that FORM GSTR-3B for May 2021 be filed with cumulative input tax credit adjustments for those months; additionally, rule 59(2) is amended to allow furnishing April 2021 details via the Invoice Furnishing Facility from 1 May 2021 until 28 May 2021.
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Provisions expressly mentioned in the judgment/order text.
Cumulative input tax credit adjustment requires May GSTR-3B to include April-May cumulative ITC; April IFF permitted in May.
Amendments require the condition in rule 36(4) to apply cumulatively for April and May 2021 and direct that FORM GSTR-3B for May 2021 be filed with cumulative input tax credit adjustments for those months; additionally, rule 59(2) is amended to allow furnishing April 2021 details via the Invoice Furnishing Facility from 1 May 2021 until 28 May 2021.
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