GST Notification 27/2021 |Rule 36(4) of claiming provisional ITC is now applicable cumulatively to April, May and June 21. Date of reporting outward supplies using IFF also extended to 28th June 21

GST Notification 27/2021-Central Tax ,dt. 01-06-2021

Implementation of rule 36(4) for availing provisional ITC for tax periods April, May and June, 2021 in the GSTR 3B shall apply cumulatively to tax period June, 2021.

Reporting outward supplies through IFF facility for the month of May 21 can be done till 28th June 21 instead of 13th June 21

Samaira Tolani

Samaira Tolani is a Chartered Accountant with 4 years of experience in Compliance and Financial Reporting. She is a GST expert, currently working with IRIS as GST Consultant . Before this, she was part of compliance team of Blue Star, Piramal Pharma and Novartis. A diploma holder in IFRS with ACCA, she loves listening to music, travelling and reading fiction.

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