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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 declaration period for FORM GST ITC-01 grants eligible CMP-04 filers additional time to submit the form.</h1> Extension of time is granted for submission of FORM GST ITC-01 to registered persons who filed FORM GST CMP-04 during the specified March filing window, with the extended deadline running from the date of publication of the notification in the Official Gazette.

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