GST input tax credit rules: May 2021 GSTR-3B must record cumulative April-May ITC; IFF submission window extended. The amendment makes the input tax credit condition apply cumulatively for April and May 2021, requiring FORM GSTR-3B for May 2021 to include the cumulative adjustment of input tax credit for those months; it also allows registered persons to furnish April 2021 details using the Invoice Furnishing Facility from 1 May 2021 until 28 May 2021.
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Provisions expressly mentioned in the judgment/order text.
GST input tax credit rules: May 2021 GSTR-3B must record cumulative April-May ITC; IFF submission window extended.
The amendment makes the input tax credit condition apply cumulatively for April and May 2021, requiring FORM GSTR-3B for May 2021 to include the cumulative adjustment of input tax credit for those months; it also allows registered persons to furnish April 2021 details using the Invoice Furnishing Facility from 1 May 2021 until 28 May 2021.
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