Cumulative input tax credit adjustment permits May GSTR-3B filing reflecting aggregated April-May credits and IFF submission window. Rule amendments require cumulative application of the stated condition for April and May 2021 and mandate that FORM GSTR-3B for May 2021 be filed with the cumulative adjustment of Input Tax Credit for those months; additionally, registered persons may furnish April 2021 details through the Invoice Furnishing Facility during the window from 1 May to 28 May 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 permits May GSTR-3B filing reflecting aggregated April-May credits and IFF submission window.
Rule amendments require cumulative application of the stated condition for April and May 2021 and mandate that FORM GSTR-3B for May 2021 be filed with the cumulative adjustment of Input Tax Credit for those months; additionally, registered persons may furnish April 2021 details through the Invoice Furnishing Facility during the window from 1 May to 28 May 2021.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
