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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 for registered persons in Jammu and Kashmir allows electronic submission by the revised December deadline.</h1> Extension permits registered persons with principal place of business in Jammu and Kashmir to furnish returns in FORM GSTR-3B for July-September, 2019 electronically through the common portal by 20th December, 2019; the notification takes effect from 30th November, 2019.

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