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GST amendment extends filing deadlines and allows cumulative input tax credit adjustment in GSTR-3B and May IFF filings. Amendment to Punjab GST Rules, effective 1 June 2021, extends the deadline in rule 26 to 31 August 2021, mandates that the condition in rule 36(4) apply cumulatively for April-June 2021 with FORM GSTR-3B for June 2021 furnished including cumulative input tax credit adjustments for those months, and allows submission of May 2021 details via IFF between 1 June and 28 June 2021 under rule 59(2).
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Provisions expressly mentioned in the judgment/order text.
GST amendment extends filing deadlines and allows cumulative input tax credit adjustment in GSTR-3B and May IFF filings.
Amendment to Punjab GST Rules, effective 1 June 2021, extends the deadline in rule 26 to 31 August 2021, mandates that the condition in rule 36(4) apply cumulatively for April-June 2021 with FORM GSTR-3B for June 2021 furnished including cumulative input tax credit adjustments for those months, and allows submission of May 2021 details via IFF between 1 June and 28 June 2021 under rule 59(2).
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