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of <h1>CGST Rule Amendments: Input Tax Credit Adjustments and IFF Submission Changes for April 2021 Effective May 1, 2021.</h1> The Central Goods and Services Tax (Third Amendment) Rules, 2021, effective from May 1, 2021, introduce changes to the Central Goods and Services Tax Rules, 2017. The amendment to sub-rule (4) of rule 36 mandates a cumulative adjustment of input tax credit for April and May 2021, to be reflected in the GSTR-3B return for May 2021. Additionally, sub-rule (2) of rule 59 allows registered persons to submit details for April 2021 using the IFF from May 1 to May 28, 2021. These changes are enacted under the authority of section 164 of the CGST Act, 2017.
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