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<h1>Cumulative input tax credit adjustment required-GSTR-3B must include cumulative April-June adjustments and limited IFF filing window.</h1> The amendment requires that the condition on input tax credit adjustment apply cumulatively for April, May and June, and that the FORM GSTR-3B for June or the quarter ending June be furnished with the cumulative adjustment of input tax credit for those months; it also permits a registered person to submit May details via the Invoice Furnishing Facility during a limited window in June and substitutes an extended deadline in rule 26's proviso.