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This notification has come into effect from 01st May, 2021. Provided further that such conditions shall apply 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 conditions above";   In Rule 59, in Sub-rule(3) the following proviso shall be inserted, namely: "Provided that registered person may furnish such details for the month of April, 2021, using IFF from the 1st day of May, 2021 till 28th of May, 2021".