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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>Extension of GSTR-2 filing period for specified months under Karnataka GST Act; new staggered filing windows established.</h1> Extension of the statutory time limit for furnishing details of inward supplies in Form GSTR-2 under the Karnataka Goods and Services Act, 2017 is promulgated. Pursuant to the first proviso to sub section (2) of section 38 of the Act, the Commissioner of Commercial Taxes has specified extended filing windows for the months indicated in the notification and declares the instrument operative from the date of issue.

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