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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-6 filing deadline: new September dates set for July and August returns under CGST authority.</h1> The Commissioner, exercising powers under the Central Goods and Services Tax Act and applicable return rules, extends the filing deadline for returns by Input Service Distributors in Form GSTR-6: the July return is moved to a specified September date and the August return is moved to a later specified September date; the extension takes effect on publication in the Official Gazette.

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