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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 filing deadline for Input Service Distributor returns in Form GSTR-6 to a newly prescribed due date.</h1> The Commissioner, invoking powers under the Central Goods and Services Tax framework and rules, extends the time limit for furnishing the return by an Input Service Distributor in Form GSTR-6 for specified monthly periods, superseding the earlier notification except as to prior actions.

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