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    <description>Amendments require the input tax credit adjustment condition to apply cumulatively for April, May and June 2021 and mandate that FORM GSTR-3B for June 2021 (or quarter ending June 2021) be filed with cumulative input tax credit adjustments; they also extend a deadline in Rule 26(1) to the end of August 2021 and allow registered persons to furnish May 2021 details via the Invoice Furnishing Facility between 1 and 28 June 2021.</description>
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