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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 registered persons in erstwhile Jammu and Kashmir to 24 March 2020.</h1> Extension of the due date for furnishing FORM GSTR-1 applies to registered persons with principal place of business in the erstwhile State of Jammu and Kashmir, requiring them to furnish details of outward supplies for the quarter July-September 2019 in FORM GSTR-1 by the extended date specified in the notification; the amendment substitutes the first proviso of Notification No. 27/2019 and is issued under section 148 of the CGST Act, deemed effective from 30th November, 2019.

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