Cumulative input tax credit adjustment: May return must include cumulative April-May ITC; April IFF filing window extended. The amendment requires cumulative application of the input tax credit condition for April and May 2021 and mandates that the FORM GSTR-3B for May 2021 be furnished with the cumulative adjustment of input tax credit for those months. It also allows registered persons to furnish April 2021 details using the Invoice Furnishing Facility (IFF) from 1 May 2021 until 28 May 2021.
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Provisions expressly mentioned in the judgment/order text.
Cumulative input tax credit adjustment: May return must include cumulative April-May ITC; April IFF filing window extended.
The amendment requires cumulative application of the input tax credit condition for April and May 2021 and mandates that the FORM GSTR-3B for May 2021 be furnished with the cumulative adjustment of input tax credit for those months. It also allows registered persons to furnish April 2021 details using the Invoice Furnishing Facility (IFF) from 1 May 2021 until 28 May 2021.
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