https://www.taxtmi.com/notifications?id=140009 The amendments require the condition for availing input tax credit to apply cumulatively for April and May 2021 and direct that FORM GSTR-3B for May 2021 be furnished with the cumulative adjustment of input tax credit for those months. Separately, a proviso permits registered persons to furnish April 2021 details using the Input Furnishing Facility (IFF) from the first day of May 2021 until the 28th day of May 2021. en-us Fri, 11 Nov 2022 00:00:00 +0530 Thu, 13 Apr 2023 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140009 The amendments require the condition for availing input tax credit to apply cumulatively for April and May 2021 and direct that FORM GSTR-3B for May 2021 be furnished with the cumulative adjustment of input tax credit for those months. Separately, a proviso permits registered persons to furnish April 2021 details using the Input Furnishing Facility (IFF) from the first day of May 2021 until the 28th day of May 2021. Notifications GST - States Fri, 11 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140009