Cumulative input tax credit adjustment requires May GSTR 3B to include combined April-May ITC; IFF window permitted. The amendment mandates cumulative application of the input tax credit condition for April and May and requires the FORM GSTR 3B for May to be furnished with the cumulative ITC adjustment for those months. It further permits registered persons to furnish April details using the Invoice Furnishing Facility (IFF) from May 1 through May 28, establishing a defined submission window.
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Provisions expressly mentioned in the judgment/order text.
Cumulative input tax credit adjustment requires May GSTR 3B to include combined April-May ITC; IFF window permitted.
The amendment mandates cumulative application of the input tax credit condition for April and May and requires the FORM GSTR 3B for May to be furnished with the cumulative ITC adjustment for those months. It further permits registered persons to furnish April details using the Invoice Furnishing Facility (IFF) from May 1 through May 28, establishing a defined submission window.
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