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<h1>Meghalaya GST Rules Amended: Input Tax Credit Adjustments for April-May 2021; New Invoicing Facility Dates Announced.</h1> The Government of Meghalaya has issued the Meghalaya Goods and Services Tax (Third Amendment) Rules, 2021, effective from May 1, 2021. These amendments to the Meghalaya Goods and Services Tax Rules, 2017, are enacted under section 164 of the Meghalaya Goods and Services Tax Act, 2017. Key changes include a cumulative application of input tax credit conditions for April and May 2021, with adjustments to be made in the GSTR-3B return for May 2021. Additionally, registered persons can furnish details for April 2021 using the Invoice Furnishing Facility (IFF) from May 1 to May 28, 2021.