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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>Annual return extension allows 2018-2019 filings electronically under the Act and applicable rule until end-June.</h1> Extension granted for furnishing the annual return for the financial year 2018-2019: the time limit to file the annual return electronically through the common portal is extended until 30.06.2020. The extension is effected under the relevant provision of the Tamil Nadu Goods and Services Tax Act, 2017 read with the corresponding rule and is deemed to come into force from 23rd March 2020 by notification of the Commissioner of State Tax.

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