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of <h1>Arunachal Pradesh GST Rules Amended: Deadline Extensions and Input Tax Credit Adjustments for 2021 u/rs 26, 36, and 59.</h1> The Arunachal Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2021, effective from June 1, 2021, amends the Arunachal Pradesh GST Rules, 2017. Key changes include extending the deadline in sub-rule (1) of rule 26 from May 31, 2021, to August 31, 2021. In sub-rule (4) of rule 36, conditions for cumulative input tax credit adjustments for April, May, and June 2021 are outlined, requiring returns in FORM GSTR-3B for June 2021. Additionally, sub-rule (2) of rule 59 allows registered persons to furnish details for May 2021 using IFF from June 1 to June 28, 2021.
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