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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 deadline for newly migrated GSTIN holders permits electronic submission of specified-period returns by new deadline.</h1> Amends notification 34/2018 to provide that the return in FORM GSTR-3B to be filed for the period from July 2017 to November 2018 by taxpayers who obtained GSTIN under the migration notification shall be furnished electronically through the common portal on or before the extended deadline.

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