GST Notification 13/2021-Central Tax ,dt. 01-05-2021
1) Details of IFF shall be furnished for the month of April 21 from 1st May to 28th May 21
2) Restriction on availing ITC u/r 36(4) of CGST Rules that the ITC in GSTR 3B should not exceed more than 5% of the total amount of ITC
as per 2A in one return period has been relaxed for return of April-21. The said restriction on claiming ITC has to be
calculated cumulatively for April-21 and May-21 at the time of filing return for
May-21
