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<h1>GST Rules Amended: Deadline Extended to August 31, 2021; Input Tax Credit Adjustments Required in June; IFF Details for May.</h1> The Central Goods and Services Tax (Fifth Amendment) Rules, 2021, effective from June 1, 2021, introduce amendments to the Central Goods and Services Tax Rules, 2017. Key changes include extending the deadline in sub-rule (1) of rule 26 from May 31, 2021, to August 31, 2021. Additionally, sub-rule (4) of rule 36 now requires cumulative input tax credit adjustments for April, May, and June 2021 in the GSTR-3B return for June 2021. Sub-rule (2) of rule 59 allows registered persons to furnish May 2021 details using IFF from June 1 to June 28, 2021.