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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-4 filing deadline granted, providing additional time for composition taxpayers to comply with return filing requirements.</h1> Amends the earlier Central Tax notification by substituting the previously prescribed due date for filing FORM GSTR-4 with a later date, effected under powers granted by the Central Goods and Services Tax Act and published as a formal amendment to Notification No.41/2017 Central Tax.

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