diff --git a/_example/complete/example.tf b/_example/complete/example.tf
index 6ca4258..bde2dc7 100644
--- a/_example/complete/example.tf
+++ b/_example/complete/example.tf
@@ -117,7 +117,8 @@ module "s3_bucket" {
     years = null
   }
 
-  versioning = true
+  versioning    = true
+  force_destroy = true
   vpc_endpoints = [
     {
       endpoint_count = 1
@@ -211,9 +212,7 @@ module "s3_bucket" {
   lifecycle_configuration_rules = [
     {
       id                                             = "log"
-      prefix                                         = null
       enabled                                        = true
-      tags                                           = { "temp" : "true" }
       enable_glacier_transition                      = false
       enable_deeparchive_transition                  = false
       enable_standard_ia_transition                  = false
@@ -228,12 +227,14 @@ module "s3_bucket" {
       deeparchive_transition_days                    = 0
       storage_class                                  = "GLACIER"
       expiration_days                                = 365
+      filter = {
+        prefix = "myfolder1/myfolder2/"
+        tags   = { "temp" : "true" }
+      }
     },
     {
       id                                             = "log1"
-      prefix                                         = null
       enabled                                        = true
-      tags                                           = {}
       enable_glacier_transition                      = false
       enable_deeparchive_transition                  = false
       enable_standard_ia_transition                  = false
@@ -248,6 +249,10 @@ module "s3_bucket" {
       glacier_transition_days                        = 0
       deeparchive_transition_days                    = 0
       expiration_days                                = 365
+      filter = {
+        prefix = null
+        tags   = {}
+      }
     }
   ]
 
diff --git a/main.tf b/main.tf
index dc96143..f228f0b 100644
--- a/main.tf
+++ b/main.tf
@@ -297,12 +297,51 @@ resource "aws_s3_bucket_lifecycle_configuration" "default" {
       status = rule.value.enabled == true ? "Enabled" : "Disabled"
 
       # Filter is always required due to https://github.com/hashicorp/terraform-provider-aws/issues/23299
-      filter {
-        dynamic "and" {
-          for_each = (try(length(rule.value.prefix), 0) + try(length(rule.value.tags), 0)) > 0 ? [1] : []
-          content {
-            prefix = rule.value.prefix == null ? "" : rule.value.prefix
-            tags   = try(length(rule.value.tags), 0) > 0 ? rule.value.tags : {}
+
+      # -- The `filter` block supports two types of syntaxes, with `and {}` & without `and`
+      # -- With `and {}` is used when user passes more than 1 attribute inside `filter` block OR if `tags` attribute is being used.
+      # -- Creating 3 dynamic block for `filter` to satisfy all 3 conditions - 
+      #
+      # 1: required `filter` block for `aws_s3_bucket_lifecycle_configuration` resource
+      # 2: with `and`
+      # 3: without `and` + `tags` attribute
+
+      # -- `filter` block is required for `aws_s3_bucket_lifecycle_configuration` resource
+      dynamic "filter" {
+        for_each = length(try(flatten([rule.value.filter]), [])) == 0 ? [true] : []
+        content {}
+      }
+
+      # -- block without `and` 
+      dynamic "filter" {
+        for_each = [for v in try(flatten([rule.value.filter]), []) : v if max(length(keys(v)), length(try(rule.value.filter.tags, rule.value.filter.tag, []))) == 1]
+
+        content {
+          object_size_greater_than = try(filter.value.object_size_greater_than, null)
+          object_size_less_than    = try(filter.value.object_size_less_than, null)
+          prefix                   = try(filter.value.prefix, null)
+
+          dynamic "tag" {
+            for_each = try(filter.value.tags, filter.value.tag, [])
+
+            content {
+              key   = tag.key
+              value = tag.value
+            }
+          }
+        }
+      }
+
+      # -- block with `and`
+      dynamic "filter" {
+        for_each = [for v in try(flatten([rule.value.filter]), []) : v if max(length(keys(v)), length(try(rule.value.filter.tags, rule.value.filter.tag, []))) > 1]
+
+        content {
+          and {
+            object_size_greater_than = try(filter.value.object_size_greater_than, null)
+            object_size_less_than    = try(filter.value.object_size_less_than, null)
+            prefix                   = try(filter.value.prefix, null)
+            tags                     = try(filter.value.tags, filter.value.tag, null)
           }
         }
       }
diff --git a/variables.tf b/variables.tf
index 9d14386..98edb1e 100644
--- a/variables.tf
+++ b/variables.tf
@@ -83,9 +83,8 @@ variable "enable_lifecycle_configuration_rules" {
 variable "lifecycle_configuration_rules" {
   type = list(object({
     id      = string
-    prefix  = string
     enabled = bool
-    tags    = map(string)
+    filter  = any
 
     enable_glacier_transition            = bool
     enable_deeparchive_transition        = bool