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
Other Notifications
48/2017
Supplies made against Advance Authorisation, EPCG Authorisation and supplies to ...
Read More04/2024
New serial numbers 9E, 9F, 9G are inserted providing NIL-rated exemptions for:â€...
Read More65/2020
Extends time limits for completion or compliance of actions by authorities under...
Read More