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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 GSTR-3B filing deadline: newly migrated GSTIN taxpayers must file returns electronically by the extended due date.</h1> The notification amends prior central tax notifications to require that taxpayers who obtained GSTIN under notification No. 31/2018 must furnish FORM GSTR-3B electronically through the common portal for the period July, 2017 to November, 2018 by the extended due date specified in the inserted proviso.

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