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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 return filing deadlines: new due dates set for GSTR-1, GSTR-2 and GSTR-3 returns for July.</h1> The Commissioner extends filing deadlines for furnishing details or returns for July 2017 under Sections 37, 38 and 39 of the Goa GST Act: GSTR 1 has staggered extended due dates based on turnover thresholds; GSTR 2 and GSTR 3 have specified extended due dates applicable to all registered persons. 'Turnover' is as defined in the Act. Extensions for August 2017 will be notified later in the Official Gazette.

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