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<h1>Himachal Pradesh GST Rules Amended: New Provisions for Input Tax Credit and Filing Details for April and May 2021.</h1> The Himachal Pradesh Goods and Services Tax (Third Amendment) Rules, 2021, effective from June 15, 2021, introduce amendments to the Himachal Pradesh GST Rules, 2017. The amendments include a provision in sub-rule (4) of rule 36, allowing cumulative adjustment of input tax credit for April and May 2021 in the GSTR-3B return for May 2021. Additionally, a proviso in sub-rule (2) of rule 59 permits 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 Himachal Pradesh GST Act, 2017.