Input tax credit rules amended to apply cumulatively for April to June 2021 with revised filing timelines. The Uttar Pradesh Goods and Services Tax (Fifty Second Amendment) Rules, 2021 amend the Uttar Pradesh Goods and Services Tax Rules, 2017 with effect from 1 June 2021, subject to specific operative dates where provided. The amendment extends the time reference in rule 26, revises the input tax credit condition in rule 36 to apply cumulatively for April, May and June 2021 and to be reflected in the June 2021 GSTR-3B return, and allows May 2021 details to be furnished through IFF during 1 June 2021 to 28 June 2021.
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Input tax credit rules amended to apply cumulatively for April to June 2021 with revised filing timelines.
The Uttar Pradesh Goods and Services Tax (Fifty Second Amendment) Rules, 2021 amend the Uttar Pradesh Goods and Services Tax Rules, 2017 with effect from 1 June 2021, subject to specific operative dates where provided. The amendment extends the time reference in rule 26, revises the input tax credit condition in rule 36 to apply cumulatively for April, May and June 2021 and to be reflected in the June 2021 GSTR-3B return, and allows May 2021 details to be furnished through IFF during 1 June 2021 to 28 June 2021.
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