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    <description>Amendments require the condition in rule 36(4) to apply cumulatively for April and May 2021 and direct that FORM GSTR-3B for May 2021 be filed with cumulative input tax credit adjustments for those months; additionally, rule 59(2) is amended to allow furnishing April 2021 details via the Invoice Furnishing Facility from 1 May 2021 until 28 May 2021.</description>
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