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    <title>Meghalaya Goods and Services Tax (Third Amendment) Rules, 2021</title>
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    <description>The amendment mandates that input tax credit conditions apply cumulatively for April and May 2021 and 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 invoice details using the Invoice Furnishing Facility (IFF) between 1 May and 28 May 2021.</description>
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      <description>The amendment mandates that input tax credit conditions apply cumulatively for April and May 2021 and 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 invoice details using the Invoice Furnishing Facility (IFF) between 1 May and 28 May 2021.</description>
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