Cumulative input tax credit adjustment requirement established for specified months, with extended filing window and IFF submission permitted. The Fifth Amendment Rules, 2021 deem the rules to have commenced on 1 June 2021 and amend GST Rules to (i) extend a prior deadline by substituting a later terminal date, (ii) require that the specified condition apply cumulatively for April-June 2021 and that FORM GSTR-3B for June 2021 or the quarter ending June 2021 be filed with the cumulative adjustment of input tax credit for those months, and (iii) permit furnishing May 2021 details via the Invoice Furnishing Facility (IFF) during a prescribed window in 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.
Cumulative input tax credit adjustment requirement established for specified months, with extended filing window and IFF submission permitted.
The Fifth Amendment Rules, 2021 deem the rules to have commenced on 1 June 2021 and amend GST Rules to (i) extend a prior deadline by substituting a later terminal date, (ii) require that the specified condition apply cumulatively for April-June 2021 and that FORM GSTR-3B for June 2021 or the quarter ending June 2021 be filed with the cumulative adjustment of input tax credit for those months, and (iii) permit furnishing May 2021 details via the Invoice Furnishing Facility (IFF) during a prescribed window in June 2021.
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