https://www.taxtmi.com/notifications?id=136517 The amendment mandates cumulative application of the input tax credit condition for April and May and requires the FORM GSTR 3B for May to be furnished with the cumulative ITC adjustment for those months. It further permits registered persons to furnish April details using the Invoice Furnishing Facility (IFF) from May 1 through May 28, establishing a defined submission window. en-us Fri, 18 Jun 2021 00:00:00 +0530 Wed, 08 Sep 2021 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136517 The amendment mandates cumulative application of the input tax credit condition for April and May and requires the FORM GSTR 3B for May to be furnished with the cumulative ITC adjustment for those months. It further permits registered persons to furnish April details using the Invoice Furnishing Facility (IFF) from May 1 through May 28, establishing a defined submission window. Notifications GST - States Fri, 18 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136517