https://www.taxtmi.com/notifications?id=135727 The amendment requires the condition governing input tax credit reconciliation to apply cumulatively for April and May 2021, and mandates that the FORM GSTR-3B return for the tax period of May be furnished with the cumulative adjustment of input tax credit for those months. It also allows a registered person to furnish details for April using the Invoice Furnishing Facility from the first day of May until the twenty-eighth day of May. en-us Fri, 07 May 2021 00:00:00 +0530 Tue, 01 Jun 2021 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135727 The amendment requires the condition governing input tax credit reconciliation to apply cumulatively for April and May 2021, and mandates that the FORM GSTR-3B return for the tax period of May be furnished with the cumulative adjustment of input tax credit for those months. It also allows a registered person to furnish details for April using the Invoice Furnishing Facility from the first day of May until the twenty-eighth day of May. Notifications GST - States Fri, 07 May 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135727