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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 granted for specified Tamil Nadu districts; affected registered persons must file electronically via common portal.</h1> An amendment inserts a proviso permitting registered persons whose principal place of business is in specified Tamil Nadu districts to furnish FORM GSTR-3B for October 2018 electronically through the common portal on or before 20th December 2018, effecting a district-specific filing extension and requiring submission via the central filing mechanism.

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