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<h1>Odisha GST Rules Amended: Adjust Input Tax Credits for April-May 2021 and File April Details Using IFF in May.</h1> The Odisha Goods and Services Tax (Third Amendment) Rules, 2021, were enacted by the State Government under the Odisha Goods and Services Tax Act, 2017, based on the GST Council's recommendations. Effective upon publication in the Odisha Gazette, the amendments include changes to the Odisha GST Rules, 2017. Specifically, sub-rule (4) of rule 36 now requires cumulative input tax credit adjustments for April and May 2021 in the GSTR-3B return for May 2021. Additionally, sub-rule (2) of rule 59 allows registered persons to furnish details for April 2021 using the IFF from May 1 to May 28, 2021.