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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>Limitation on annual GST return filing: three year deadline with government power to extend by notification.</h1> A three year limitation period is imposed for furnishing annual returns: a registered person cannot file an annual return for a financial year after three years from its due date. The Government may, on the Council's recommendation and by notification subject to conditions and restrictions, allow a registered person or class of persons to furnish the annual return beyond that three year period.

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