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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 period for migrated taxpayers; revised filing deadline and deemed issue of notification.</h1> The Gujarat notification amends an earlier State GST notification by substituting the covered months to extend the GSTR-3B filing period for migrated taxpayers through February of the later year and by replacing the prior last date with a new deadline at the end of March; the amendment is deemed issued on the last day of December and modifies the first paragraph, third proviso, of the original notification.

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