Notification No. 13/2021
Date: May 1, 2021
Subject: Central Goods and Services Tax (Third Amendment) Rules, 2021
Description:
This notification allows cumulative application of Rule 36(4) for April and May 2021, permitting adjustment of ITC in GSTR-3B for May 2021. It also allows use of IFF for April 2021 by quarterly filers. The amendments ease return filing during the pandemic.
Amendment:
This notification amends notification No. 3/2017