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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 annual return deadline: GST annual return for 2018-19 permitted until 30 June under section 44.</h1> The Commissioner, under the power conferred by sub section (1) of section 44 read with rule 80 of the Central Goods and Services Tax Rules, 2017, extends the time limit for electronic furnishing of the annual return for the financial year 2018 2019 through the common portal until 30.06.2020, on the recommendations of the Council.

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