https://www.taxtmi.com/notifications?id=137053 The amendment requires that the condition for adjustment of input tax credit apply cumulatively for two consecutive months, and mandates that the subsequent month's FORM GSTR-3B be furnished with the cumulative adjustment of Input Tax Credit for those months. It also permits a registered person to furnish earlier-month details using the Invoice Furnishing Facility during a specified short window in the following month. en-us Thu, 02 Dec 2021 00:00:00 +0530 Fri, 03 Dec 2021 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137053 The amendment requires that the condition for adjustment of input tax credit apply cumulatively for two consecutive months, and mandates that the subsequent month's FORM GSTR-3B be furnished with the cumulative adjustment of Input Tax Credit for those months. It also permits a registered person to furnish earlier-month details using the Invoice Furnishing Facility during a specified short window in the following month. Notifications GST - States Thu, 02 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137053