This notification has come into effect from 01.05.2021. In Amendment of rule 36,- In rule 36 of the Karnataka Goods and Services Tax Rules, 2017(hereinafter referred to said rule) in sub-rule(4) after the first proviso, the following proviso shall be inserted, namely:- “Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”;  In Amendment of rule 59,- In the rule 59 of the said rules, in sub-rule(2) the following proviso shall be inserted, namely:- “Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1st day of May, 2021 till the 28th day of May, 2021.”