Notification No. 13/2021
Date: May 1, 2021
Subject: Amendment to CGST Rules to relax ITC conditions and IFF timelines for April and May 2021.
Description:
The condition for availment of provisional input tax credit under rule 36(4) is allowed to be applied cumulatively for April and May 2021. Adjustment is permitted while filing FORM GSTR-3B for May 2021. Quarterly taxpayers are allowed to use the Invoice Furnishing Facility for April 2021 up to 28 May 2021.
Effective Date:
1 May 2021
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