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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 migration deadline for provisional GST IDs grants additional time to complete the special migration procedure under notification.</h1> Amends Notification No. 31/2018 Central Tax by substituting later cut off dates in paragraph 2 for taxpayers who received provisional IDs but did not complete the special migration procedure, implementing the date changes in clause (i) and clause (iv) of that paragraph under the authority of section 148 of the Central GST Act.

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