https://www.taxtmi.com/notifications?id=135583 The amendment requires cumulative application of the condition in rule 36(4) for April and May, 2021, and mandates that FORM GSTR 3B for May, 2021 be furnished with the cumulative adjustment of input tax credit for those months. It further allows a registered person to furnish April, 2021 details using the Invoice Furnishing Facility from 1 to 28 May, 2021. en-us Sat, 01 May 2021 00:00:00 +0530 Mon, 03 May 2021 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135583 The amendment requires cumulative application of the condition in rule 36(4) for April and May, 2021, and mandates that FORM GSTR 3B for May, 2021 be furnished with the cumulative adjustment of input tax credit for those months. It further allows a registered person to furnish April, 2021 details using the Invoice Furnishing Facility from 1 to 28 May, 2021. Notifications GST Sat, 01 May 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135583