https://www.taxtmi.com/notifications?id=136190 A proviso to rule 36(4) requires cumulative adjustment of input tax credit for April and May, and FORM GSTR-3B for May must be furnished with that cumulative adjustment; a proviso to rule 59(2) permits registered persons to furnish April details using the Invoice Furnishing Facility (IFF) during the prescribed window in May. en-us Mon, 19 Jul 2021 00:00:00 +0530 Wed, 21 Jul 2021 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136190 A proviso to rule 36(4) requires cumulative adjustment of input tax credit for April and May, and FORM GSTR-3B for May must be furnished with that cumulative adjustment; a proviso to rule 59(2) permits registered persons to furnish April details using the Invoice Furnishing Facility (IFF) during the prescribed window in May. Notifications GST - States Mon, 19 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136190