https://www.taxtmi.com/notifications?id=135710 Amendments require cumulative application of the input tax credit condition across April and May 2021 and mandate that FORM GSTR-3B for May 2021 be furnished with cumulative adjustment of input tax credit for those months. A proviso permits registered persons to furnish April 2021 details via the Invoice Furnishing Facility during a specified window in May 2021. en-us Fri, 21 May 2021 00:00:00 +0530 Sat, 29 May 2021 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135710 Amendments require cumulative application of the input tax credit condition across April and May 2021 and mandate that FORM GSTR-3B for May 2021 be furnished with cumulative adjustment of input tax credit for those months. A proviso permits registered persons to furnish April 2021 details via the Invoice Furnishing Facility during a specified window in May 2021. Notifications GST - States Fri, 21 May 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135710