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<h1>Gujarat GST Rules Amended: Cumulative ITC Adjustments for April-May 2021 in May GSTR-3B; IFF Details for April Allowed.</h1> The Gujarat Goods and Services Tax (Third Amendment) Rules, 2021, effective from May 1, 2021, amends the Gujarat Goods and Services Tax Rules, 2017. The amendments include changes to sub-rule (4) of rule 36, allowing cumulative input tax credit adjustments for April and May 2021 to be reflected in the May 2021 GSTR-3B return. Additionally, sub-rule (2) of rule 59 is amended to permit registered persons to furnish details for April 2021 using the IFF from May 1 to May 28, 2021. These changes are enacted under the authority of the Gujarat Goods and Services Tax Act, 2017.