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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 for newly migrated taxpayers, widening the return period and postponing the final submission date.</h1> Extends the time limit for furnishing details of outward supplies in Form GSTR-1 for newly migrated taxpayers by amending the second proviso of paragraph 2 of the principal notification: the return period is changed to July, 2017 to December, 2018 and the final filing date is extended to 31st March, 2019.

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