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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>Time extension for filing Form GSTR-2 details preserves statutory compliance window under Telangana GST rules.</h1> Extension of time granted for furnishing details of inward supplies in FORM GSTR-2 under the Telangana Goods and Services Act, 2017, invoking the first proviso to section 38(2) read with section 168; the Commissioner specified revised filing windows for July 2017 and August 2017, and the notification is effective from 8th August 2017.

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