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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.

        The Central Board of Indirect Taxes and Customs has extended the due date for filing GSTR-3B returns for October 2024 till 30th November 2024 for registered persons having principal place of business in Manipur. This notification is effective from 20th November 2024 and issued u/s 39(6) of the Central Goods and Services Tax Act, 2017 on the recommendation of the GST Council. It provides relief to taxpayers in Manipur by extending the GSTR-3B filing deadline for October 2024.

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