Seeks to make fifth amendment (2021) to WBGST Rules to provide that (i) companies are allowed to furnish return etc. through EVC till 31.08.2021; (ii) condition of rule 36(4) shall apply cumulatively for the period April, May and June, 2021; (iii) details of outward supplies of May, 2021, using IFF for the month may be furnished from the 1st day of June, 2021 till the 28th day of June, 2021. https://www.taxtmi.com/notifications?id=135949 The amendment permits returns to be furnished by EVC beyond the earlier deadline, declares rule 36(4) conditions to apply cumulatively for April, May and June 2021 with the June return or quarter return filed with cumulative input tax credit adjustments, and allows registered persons to furnish May outward-supply details using the Invoice Furnishing Facility within a specified window in June 2021. en-us Mon, 14 Jun 2021 00:00:00 +0530 Thu, 24 Jun 2021 17:27:00 +0530 TaxTMI RSS Generator Seeks to make fifth amendment (2021) to WBGST Rules to provide that (i) companies are allowed to furnish return etc. through EVC till 31.08.2021; (ii) condition of rule 36(4) shall apply cumulatively for the period April, May and June, 2021; (iii) details of outward supplies of May, 2021, using IFF for the month may be furnished from the 1st day of June, 2021 till the 28th day of June, 2021. https://www.taxtmi.com/notifications?id=135949 The amendment permits returns to be furnished by EVC beyond the earlier deadline, declares rule 36(4) conditions to apply cumulatively for April, May and June 2021 with the June return or quarter return filed with cumulative input tax credit adjustments, and allows registered persons to furnish May outward-supply details using the Invoice Furnishing Facility within a specified window in June 2021. Notifications GST - States Mon, 14 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135949