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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 deadline allows newly migrated taxpayers additional time to furnish returns.</h1> Extension of the filing deadline for furnishing returns in Form GSTR-3B for taxpayers who migrated to GST by amending earlier notifications to enlarge the covered tax periods and postpone the final date for submission, substituting the previously specified period and cut-off date in two prior notifications and noting earlier amendments.

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