Extension of GST compliance timelines: June return to include cumulative input tax credit adjustments; IFF filing window extended. Amendments under the Delhi GST (Fifth Amendment) Rules, 2021 (effective 1 June 2021) extend the date in rule 26(1) fourth proviso, require the condition in rule 36(4) to apply cumulatively for April-June 2021 with FORM GSTR 3B for June 2021 furnished reflecting cumulative input tax credit adjustments, and allow submission of May 2021 details via IFF between 1 June 2021 and 28 June 2021.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST compliance timelines: June return to include cumulative input tax credit adjustments; IFF filing window extended.
Amendments under the Delhi GST (Fifth Amendment) Rules, 2021 (effective 1 June 2021) extend the date in rule 26(1) fourth proviso, require the condition in rule 36(4) to apply cumulatively for April-June 2021 with FORM GSTR 3B for June 2021 furnished reflecting cumulative input tax credit adjustments, and allow submission of May 2021 details via IFF between 1 June 2021 and 28 June 2021.
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