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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 filing due date for FORM GSTR-4: composition taxpayers in Srikakulam granted additional time to furnish return.</h1> The Commissioner extends the time limit for furnishing FORM GSTR-4 for the July-September 2018 quarter for registered persons paying tax under the composition scheme whose principal place of business is in Srikakulam district, Andhra Pradesh, relying on the statutory authority to modify return due dates and the relevant procedural rule.

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