Extension of compliance deadline and cumulative input tax credit adjustment required in GSTR-3B for the stated months. Amendments extend a deadline in rule 26 and revise rule 36(4) to require that the specified condition apply cumulatively for April, May and June, 2021, with FORM GSTR-3B for June furnished with the cumulative adjustment of input tax credit for those months. Rule 59(2) is further amended to allow a registered person to furnish May details using 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 required in GSTR-3B for the stated months.
Amendments extend a deadline in rule 26 and revise rule 36(4) to require that the specified condition apply cumulatively for April, May and June, 2021, with FORM GSTR-3B for June furnished with the cumulative adjustment of input tax credit for those months. Rule 59(2) is further amended to allow a registered person to furnish May details using the Invoice Furnishing Facility during a specified window in June.
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