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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 GST return filing deadline: annual return under section 44 extended to 31 March 2021 for 2019-20.</h1> The Commissioner, on the recommendations of the Council and exercising powers under the Act read with the Rules, extends the time limit for furnishing the annual return electronically through the common portal for the financial year 2019-20, as set out in the Central Tax notification issued by the Ministry of Finance; a later notification substituted the originally notified date with the currently specified extended date.

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