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<h1>Delhi GST Amendment 2021: Rule 26 Deadline Extended, Rule 36 ITC Adjustments, Rule 59 IFF Details Updated.</h1> The Delhi Goods and Services Tax (Fifth Amendment) Rules, 2021, effective from June 1, 2021, amend the Delhi Goods and Services Tax Rules, 2017. Key changes include extending the deadline in sub-rule (1) of rule 26 from May 31, 2021, to August 31, 2021. Additionally, sub-rule (4) of rule 36 now requires cumulative input tax credit adjustments for April to June 2021 in the GSTR-3B return for June 2021. Sub-rule (2) of rule 59 allows registered persons to furnish details for May 2021 using IFF from June 1 to June 28, 2021.