Extension of compliance deadline and cumulative input tax credit adjustment requiring June return to include Apr-Jun credits The amendment postpones a prior filing cutoff date and requires the condition for availment of Input tax credit to apply cumulatively for April, May and June, with the FORM GSTR-3B return for June furnished including the cumulative Input tax credit adjustments for those months; it also allows registered persons to furnish May details via the Invoice Furnishing Facility during a specified window in June.
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 compliance deadline and cumulative input tax credit adjustment requiring June return to include Apr-Jun credits
The amendment postpones a prior filing cutoff date and requires the condition for availment of Input tax credit to apply cumulatively for April, May and June, with the FORM GSTR-3B return for June furnished including the cumulative Input tax credit adjustments for those months; it also allows registered persons to furnish May details via the Invoice Furnishing Facility during a specified window in June.
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