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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>Return filing limitation bars late GST returns after expiry of statutory period; government may permit exceptions by notification.</h1> A new sub section (11) to section 39 provides that a registered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three years from the due date of furnishing the return, but the Government may, on the recommendations of the Council, by notification and subject to conditions and restrictions, allow persons or classes of persons to furnish such returns after that period.

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