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<h1>Chhattisgarh GST Rules Amended: Input Tax Credit Adjustments and Invoice Furnishing Facility Updated for May 2021 in Rule 36 and 59.</h1> The Chhattisgarh Goods and Services Tax (Third Amendment) Rules, 2021, effective from May 1, 2021, amends the Chhattisgarh GST Rules, 2017. It introduces changes to sub-rule (4) of rule 36, requiring cumulative input tax credit adjustments for April and May 2021 in the GSTR-3B return for May 2021. Additionally, sub-rule (2) of rule 59 is amended to allow registered persons to furnish details for April 2021 using the Invoice Furnishing Facility (IFF) from May 1 to May 28, 2021. The amendments are issued under the authority of the Chhattisgarh government.