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of <h1>Jharkhand GST Rules Amended: Adjust Input Tax Credit in May GSTR-3B; Use IFF for April Details by May 28.</h1> The Jharkhand Goods and Services Tax (Third Amendment) Rules, 2021, effective from May 1, 2021, introduce changes to the Jharkhand GST Rules, 2017. Amendments include a cumulative adjustment of input tax credit for April and May 2021 in the GSTR-3B return for May 2021, and provision for registered persons to furnish details for April 2021 using the Invoice Furnishing Facility (IFF) from May 1 to May 28, 2021. These changes are enacted under the authority of the Jharkhand GST Act, 2017, following recommendations from the Council.
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