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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>GSTR-3B due date extension increases filing time by postponing the compliance deadline for April returns.</h1> The filing deadline for Form GSTR-3B for April 2018 is extended by substituting the previously notified date with a later date through Notification No. 23/2018 - Central Tax dated 18 May 2018, amending the Table entry in the principal notification of 23 March 2018.

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