https://www.taxtmi.com/notifications?id=136056 The amendment requires the condition in rule 36(4) to apply cumulatively for April and May 2021 and obliges the FORM GSTR-3B return for May 2021 to be furnished with the cumulative adjustment of input tax credit for those months; it also allows registered persons to furnish April 2021 details via the Input Furnishing Facility (IFF) from 1 May 2021 to 28 May 2021. en-us Wed, 23 Jun 2021 00:00:00 +0530 Sat, 03 Jul 2021 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136056 The amendment requires the condition in rule 36(4) to apply cumulatively for April and May 2021 and obliges the FORM GSTR-3B return for May 2021 to be furnished with the cumulative adjustment of input tax credit for those months; it also allows registered persons to furnish April 2021 details via the Input Furnishing Facility (IFF) from 1 May 2021 to 28 May 2021. Notifications GST - States Wed, 23 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136056