Vide Notification No. 13/2021-Central Tax dated 1st May 2021, the CBIC has provide the following relaxations:-
a. With respect to Rule 36(4), the provision shall apply cumulatively for the periods April 2021 and May 2021 and for the purpose of filing Form GSTR 3B, it shall be applicable to cumulatively avail the ITC after adjusting the ITC as per Rule 36(4) for both the months.
b. The due date of furnishing IFF for the month of April 2021 shall be extended till 28th May 2021.
To view and download the Notification, click here NN 13-2021
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