https://www.taxtmi.com/notifications?id=136010 The Fifth Amendment Rules, 2021 deem the amendments effective from 1 June, 2021, extend the deadline in rule 26(1) fourth proviso to 31 August, 2021, mandate that input tax credit conditions apply cumulatively for April-June, 2021 with FORM GSTR-3B for June/quarter ending June furnished reflecting cumulative ITC adjustments, and allow registered persons to furnish May, 2021 details using the Invoice Furnishing Facility from 1 June to 28 June, 2021. en-us Fri, 18 Jun 2021 00:00:00 +0530 Wed, 30 Jun 2021 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136010 The Fifth Amendment Rules, 2021 deem the amendments effective from 1 June, 2021, extend the deadline in rule 26(1) fourth proviso to 31 August, 2021, mandate that input tax credit conditions apply cumulatively for April-June, 2021 with FORM GSTR-3B for June/quarter ending June furnished reflecting cumulative ITC adjustments, and allow registered persons to furnish May, 2021 details using the Invoice Furnishing Facility from 1 June to 28 June, 2021. Notifications GST - States Fri, 18 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136010