Extension of GST compliance deadlines and cumulative input tax credit adjustment required for quarterly return filing. Amendments extend certain GST compliance deadlines and adjust filing mechanics: the rule 26 deadline is postponed; rule 36 requires the specified condition to apply cumulatively for April, May and June 2021 and mandates that FORM GSTR-3B for June 2021 or the quarter ending June 2021 be filed with cumulative input tax credit adjustments for those months; rule 59 permits filing of Invoice Furnishing Facility details for May 2021 within 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.
Extension of GST compliance deadlines and cumulative input tax credit adjustment required for quarterly return filing.
Amendments extend certain GST compliance deadlines and adjust filing mechanics: the rule 26 deadline is postponed; rule 36 requires the specified condition to apply cumulatively for April, May and June 2021 and mandates that FORM GSTR-3B for June 2021 or the quarter ending June 2021 be filed with cumulative input tax credit adjustments for those months; rule 59 permits filing of Invoice Furnishing Facility details for May 2021 within a prescribed window in June 2021.
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