Cumulative input tax credit adjustment allowed in subsequent return; previous month's details may be filed via IFF within prescribed window. The amendment requires that the condition for adjustment of input tax credit apply cumulatively for two consecutive months, and mandates that the subsequent month's FORM GSTR-3B be furnished with the cumulative adjustment of Input Tax Credit for those months. It also permits a registered person to furnish earlier-month details using the Invoice Furnishing Facility during a specified short window in the following month.
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 allowed in subsequent return; previous month's details may be filed via IFF within prescribed window.
The amendment requires that the condition for adjustment of input tax credit apply cumulatively for two consecutive months, and mandates that the subsequent month's FORM GSTR-3B be furnished with the cumulative adjustment of Input Tax Credit for those months. It also permits a registered person to furnish earlier-month details using the Invoice Furnishing Facility during a specified short window in the following month.
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