Extension of GST compliance deadlines with cumulative input tax credit adjustment and permitted Invoice Furnishing Facility use for prior month details. Amendment extends a prescribed deadline and requires cumulative adjustment of input tax credit for April through June 2021, mandating that FORM GSTR-3B for June 2021 or the quarter ending June 2021 be furnished with cumulative input tax credit adjustments for those months; it also permits registered persons to furnish May 2021 details via the Invoice Furnishing Facility during a specified window in June 2021.
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 GST compliance deadlines with cumulative input tax credit adjustment and permitted Invoice Furnishing Facility use for prior month details.
Amendment extends a prescribed deadline and requires cumulative adjustment of input tax credit for April through June 2021, mandating that FORM GSTR-3B for June 2021 or the quarter ending June 2021 be furnished with cumulative input tax credit adjustments for those months; it also permits registered persons to furnish May 2021 details via the Invoice Furnishing Facility during a specified window in June 2021.
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