https://www.taxtmi.com/notifications?id=135690 The amendment makes the input tax credit reconciliation condition apply cumulatively for April and May 2021 and requires the FORM GSTR-3B for May 2021 to be furnished with the cumulative adjustment of input tax credit for those months; additionally, a proviso permits registered persons to furnish April 2021 details via the Invoice Furnishing Facility during the submission window from the first day of May to the twenty-eighth day of May. en-us Tue, 11 May 2021 00:00:00 +0530 Sat, 22 May 2021 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135690 The amendment makes the input tax credit reconciliation condition apply cumulatively for April and May 2021 and requires the FORM GSTR-3B for May 2021 to be furnished with the cumulative adjustment of input tax credit for those months; additionally, a proviso permits registered persons to furnish April 2021 details via the Invoice Furnishing Facility during the submission window from the first day of May to the twenty-eighth day of May. Notifications GST - States Tue, 11 May 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135690