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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>Late fee amnesty extension expands filing window, revocation opportunities and EVC-based GST return filing access.</h1> The Government extended the late fee amnesty closing date for reduced or waived late fees on FORM GSTR-3B for affected tax periods, widened the filing window for revocation of cancellation of registration limited to cancellations under clause (b) or (c) of sub section (2) of section 29 of the CGST Act, and further permitted EVC-based filing for FORM GSTR-3B and FORM GSTR-1/IFF to facilitate compliance.

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