https://www.taxtmi.com/notifications?id=136435 The amendment makes the input tax credit condition apply cumulatively for April and May 2021, requiring FORM GSTR-3B for May 2021 to include the cumulative adjustment of input tax credit for those months; it also allows registered persons to furnish April 2021 details using the Invoice Furnishing Facility from 1 May 2021 until 28 May 2021. en-us Tue, 10 Aug 2021 00:00:00 +0530 Wed, 25 Aug 2021 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136435 The amendment makes the input tax credit condition apply cumulatively for April and May 2021, requiring FORM GSTR-3B for May 2021 to include the cumulative adjustment of input tax credit for those months; it also allows registered persons to furnish April 2021 details using the Invoice Furnishing Facility from 1 May 2021 until 28 May 2021. Notifications GST - States Tue, 10 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136435