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<h1>Puducherry GST Rules Amend: Deadline Extensions, Input Tax Credit Adjustments, and Filing Details for 2021.</h1> The Puducherry Goods and Services Tax (Fifth Amendment) Rules, 2021, effective from June 1, 2021, introduce amendments to the Puducherry GST Rules, 2017. The amendments include extending the deadline in sub-rule (1) of rule 26 from May 31, 2021, to August 31, 2021. In sub-rule (4) of rule 36, conditions for cumulative input tax credit adjustments for April to June 2021 are specified for the GSTR-3B return. Additionally, sub-rule (2) of rule 59 allows registered persons to furnish details for May 2021 using IFF from June 1 to June 28, 2021.