In the Odisha Goods and Services Tax Rules, 2017, In sub-rule (4) of the Rule 36  after the proviso, Following proviso are inserted: “Provided further that such conditions shall apply cumulatively for the period Apr 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.”