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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Rectification deadline for GST statements set to thirtieth day of November, fixing the final date for error corrections.</h1> Amendment to section 52(6) replaces the prior proviso reference with the thirtieth day of November following the end of the financial year, or the date of furnishing the relevant annual return, whichever is earlier, as the final date up to which rectification of errors shall be allowed in the statement furnished under section 52(4).

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