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<h1>Odisha GST Rules Amended: Deadline Extensions and Input Tax Credit Adjustments in Rules 26, 36, and 59.</h1> The Odisha Goods and Services Tax (Fifth Amendment) Rules, 2021, effective from June 1, 2021, amends the Odisha GST Rules, 2017. The amendment extends the deadline in sub-rule (1) of rule 26 from May 31, 2021, to August 31, 2021. It also modifies sub-rule (4) of rule 36 to allow cumulative input tax credit adjustments for April, May, and June 2021 in the GSTR-3B return for June. Additionally, sub-rule (2) of rule 59 is amended to permit registered persons to furnish details for May 2021 using the Invoice Furnishing Facility (IFF) from June 1 to June 28, 2021.