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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-3B filing deadlines: returns and payments to be filed and discharged by specified revised dates.</h1> Extension of filing deadlines for monthly returns in FORM GSTR-3B is prescribed for August through December, with specific revised last dates for electronic submission through the common portal. Registered persons furnishing FORM GSTR-3B must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, on or before the corresponding last date specified for filing the return.

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