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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-1 filing deadline: specified districts granted additional time to submit outward supply details via common portal.</h1> The notification inserts district specific provisos extending the electronic filing deadlines for FORM GSTR 1 outward supply details: Srikakulam district (Andhra Pradesh) for September and October returns, and specified districts in Tamil Nadu for October returns, requiring registered persons whose principal place of business is in those districts to furnish details through the common portal by the extended dates set out in the amendment.

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