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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>GSTR-3B filing extension: migration return window widened and final filing deadline deferred to end of March.</h1> The Commissioner, exercising delegated powers under the CGST Act and rules, amends Notification No. 34/2018 by substituting the third proviso to extend the migration return window to cover July 2017 through February 2019 and by deferring the final filing deadline to the end of March 2019 for returns in FORM GSTR-3B.

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