https://www.taxtmi.com/notifications?id=138301 Amendment prescribes that taxpayers opting for the composition scheme must electronically file an intimation on the common portal and furnish the statement of input tax credit in the prescribed ITC form by the stated deadlines; and that input tax credit eligibility and adjustments for specified months in 2020 shall be applied cumulatively, with the cumulative adjustment reflected in the subsequent GSTR-3B return. en-us Wed, 14 Jul 2021 00:00:00 +0530 Tue, 17 May 2022 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138301 Amendment prescribes that taxpayers opting for the composition scheme must electronically file an intimation on the common portal and furnish the statement of input tax credit in the prescribed ITC form by the stated deadlines; and that input tax credit eligibility and adjustments for specified months in 2020 shall be applied cumulatively, with the cumulative adjustment reflected in the subsequent GSTR-3B return. Notifications GST - States Wed, 14 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138301