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<h1>Delhi GST Rules Amended: Cumulative Tax Credit Adjustments Allowed for May 2021; New Filing Window for April 2021 Details.</h1> The Delhi Goods and Services Tax (Third Amendment) Rules, 2021, enacted by the Lieutenant Governor of Delhi, amends the Delhi GST Rules, 2017, effective from May 1, 2021. The amendments include a provision in sub-rule (4) of rule 36, allowing cumulative input tax credit adjustments for April and May 2021 in the May 2021 GSTR-3B return. Additionally, sub-rule (2) of rule 59 permits registered persons to furnish details for April 2021 using IFF from May 1 to May 28, 2021. This notification follows previous amendments, with the last one dated November 29, 2021.