https://www.taxtmi.com/notifications?id=139529 The amendment requires cumulative application of the input tax credit condition for April and May 2021 and mandates that the FORM GSTR-3B for May 2021 be furnished with 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 (IFF) from 1 May 2021 until 28 May 2021. en-us Sat, 01 May 2021 00:00:00 +0530 Wed, 14 Dec 2022 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139529 The amendment requires cumulative application of the input tax credit condition for April and May 2021 and mandates that the FORM GSTR-3B for May 2021 be furnished with 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 (IFF) from 1 May 2021 until 28 May 2021. Notifications GST - States Sat, 01 May 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139529