https://www.taxtmi.com/notifications?id=136455 The Fifth Amendment Rules, 2021 deem the rules to have commenced on 1 June 2021 and amend GST Rules to (i) extend a prior deadline by substituting a later terminal date, (ii) require that the specified condition apply cumulatively for April-June 2021 and that FORM GSTR-3B for June 2021 or the quarter ending June 2021 be filed with the cumulative adjustment of input tax credit for those months, and (iii) permit furnishing May 2021 details via the Invoice Furnishing Facility (IFF) during a prescribed window in June 2021. en-us Thu, 29 Jul 2021 00:00:00 +0530 Sat, 28 Aug 2021 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136455 The Fifth Amendment Rules, 2021 deem the rules to have commenced on 1 June 2021 and amend GST Rules to (i) extend a prior deadline by substituting a later terminal date, (ii) require that the specified condition apply cumulatively for April-June 2021 and that FORM GSTR-3B for June 2021 or the quarter ending June 2021 be filed with the cumulative adjustment of input tax credit for those months, and (iii) permit furnishing May 2021 details via the Invoice Furnishing Facility (IFF) during a prescribed window in June 2021. Notifications GST - States Thu, 29 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136455