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        Case ID :
        GST - States

        Sikkim Goods and Services Tax (Third Amendment) Rules, 2021 - 13/2021-GST/SIKKIM - Sikkim SGST

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        Cumulative input tax credit adjustment requires May GSTR 3B to include combined April-May ITC; April IFF filing window extended. The amendment requires that the condition in rule 36(4) apply cumulatively for April and May 2021 and that FORM GSTR-3B for May 2021 be furnished with the cumulative adjustment of input tax credit for those months; it also allows a registered person to furnish April 2021 details using IFF from 1 May 2021 until 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 requires May GSTR 3B to include combined April-May ITC; April IFF filing window extended.

                                The amendment requires that the condition in rule 36(4) apply cumulatively for April and May 2021 and that FORM GSTR-3B for May 2021 be furnished with the cumulative adjustment of input tax credit for those months; it also allows a registered person to furnish April 2021 details using IFF from 1 May 2021 until 28 May 2021.


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