Extension of GST compliance deadlines: cumulative input tax credit adjustment and a limited delayed IFF submission window allowed. The amendment extends a deadline in rule 26, requires cumulative input tax credit adjustment for April-June 2021 to be reflected in the FORM GSTR-3B for June 2021 or the quarter ending June 2021, and allows registered persons to furnish May 2021 details using the Invoice Furnishing Facility within a prescribed window in June 2021.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST compliance deadlines: cumulative input tax credit adjustment and a limited delayed IFF submission window allowed.
The amendment extends a deadline in rule 26, requires cumulative input tax credit adjustment for April-June 2021 to be reflected in the FORM GSTR-3B for June 2021 or the quarter ending June 2021, and allows registered persons to furnish May 2021 details using the Invoice Furnishing Facility within a prescribed window in June 2021.
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