Extension of GST compliance deadlines enabling cumulative input tax credit adjustment and temporary IFF filing window for May. Amendments to Jharkhand GST Rules effective from 1 June 2021 amend Rules 26, 36 and 59: Rule 26 extends a specified deadline; Rule 36 makes the relevant condition cumulative for April, May and June 2021 and requires the FORM GSTR 3B for June 2021 (or quarter ending June 2021) to be furnished with cumulative input tax credit adjustments for those months; Rule 59 permits furnishing May 2021 details using the Invoice Furnishing Facility within a specified June window.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST compliance deadlines enabling cumulative input tax credit adjustment and temporary IFF filing window for May.
Amendments to Jharkhand GST Rules effective from 1 June 2021 amend Rules 26, 36 and 59: Rule 26 extends a specified deadline; Rule 36 makes the relevant condition cumulative for April, May and June 2021 and requires the FORM GSTR 3B for June 2021 (or quarter ending June 2021) to be furnished with cumulative input tax credit adjustments for those months; Rule 59 permits furnishing May 2021 details using the Invoice Furnishing Facility within a specified June window.
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