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<h1>Assam GST Rules Amended: Rule 36 and Rule 59 Adjustments for Input Tax Credit and Invoice Details Reporting.</h1> The Assam Goods and Services Tax (Third Amendment) Rules, 2021, effective from May 1, 2021, amend the Assam GST Rules, 2017. Rule 36 is modified to allow cumulative input tax credit adjustments for April and May 2021, to be reported in the May 2021 GSTR-3B return. Rule 59 is amended to permit registered persons to submit details for April 2021 using the Invoice Furnishing Facility (IFF) from May 1 to May 28, 2021. These amendments are authorized by the Governor of Assam and issued by the Finance (Taxation) Department.