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    <title>Odisha Goods and Services Tax (Third Amendment) Rules, 2021</title>
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    <description>The amendment requires cumulative application of the input tax credit condition for April and May 2021 and mandates that FORM GSTR-3B for May 2021 be filed with the cumulative adjustment of input tax credit for those months. It also permits registered persons to furnish April 2021 details via the Invoice Furnishing Facility (IFF) from May 1, 2021 until May 28, 2021.</description>
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      <description>The amendment requires cumulative application of the input tax credit condition for April and May 2021 and mandates that FORM GSTR-3B for May 2021 be filed with the cumulative adjustment of input tax credit for those months. It also permits registered persons to furnish April 2021 details via the Invoice Furnishing Facility (IFF) from May 1, 2021 until May 28, 2021.</description>
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