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<h1>Assam GST Amendment 2021: Rule 26 Date Extended, Rule 36 ITC Adjustments, Rule 59 IFF Update.</h1> The Assam Goods and Services Tax (Fifth Amendment) Rules, 2021, effective from June 1, 2021, introduce amendments to the Assam Goods and Services Tax Rules, 2017. Rule 26 is modified to extend the date from May 31, 2021, to August 31, 2021. Rule 36 is amended to allow cumulative input tax credit adjustments for April, May, and June 2021, with the GSTR-3B return for June 2021 reflecting these adjustments. Rule 59 is updated to permit registered persons to furnish details for May 2021 using the IFF from June 1 to June 28, 2021.