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<h1>Maharashtra Amends GST Rules: Cumulative ITC Adjustments Allowed, IFF Details for April Due by May 28, 2021.</h1> The Maharashtra Government has issued the Maharashtra Goods and Services Tax (Second Amendment) Rules, 2021, under the Maharashtra Goods and Services Tax Act, 2017. Effective from May 1, 2021, these amendments include changes to sub-rule (4) of rule 36, allowing 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 permits registered persons to furnish details for April 2021 using the Invoice Furnishing Facility (IFF) from May 1 to May 28, 2021.