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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>GSTR-1 due date extension granted after portal technical issues, allowing monthly filers an extra day to complete returns.</h1> GSTN reported intermittent technical issues and slow response on the GST portal affecting taxpayers' ability to file GSTR-1 and recommended that the filing deadline for monthly taxpayers be extended by one day to provide immediate administrative relief and permit completion of statutory filings without penalty.

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