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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 timeframes now subject to specified conditions and restrictions, altering GST compliance requirements for returns.</h1> Amendment to section 39(1) of the Central Goods and Services Tax Act substitutes the words 'and within such time' with 'within such time, and subject to such conditions and restrictions,' thereby making return filing obligations subject to both timing and prescribed conditions and restrictions; the amendment is effective from the notified commencement date.

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