https://www.taxtmi.com/notifications?id=135805 The amendment requires the condition governing input tax credit availability to apply cumulatively for April and May, 2021 and mandates that FORM GSTR-3B for the tax period of May, 2021 be furnished with the cumulative adjustment of input tax credit for those months; it also permits registered persons to furnish April, 2021 details using the Invoice Furnishing Facility during the specified May filing window. en-us Mon, 17 May 2021 00:00:00 +0530 Mon, 07 Jun 2021 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135805 The amendment requires the condition governing input tax credit availability to apply cumulatively for April and May, 2021 and mandates that FORM GSTR-3B for the tax period of May, 2021 be furnished with the cumulative adjustment of input tax credit for those months; it also permits registered persons to furnish April, 2021 details using the Invoice Furnishing Facility during the specified May filing window. Notifications GST - States Mon, 17 May 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135805