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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-3B late fee amnesty extends deadline for specified provisos, substituting the earlier deadline.</h1> The Government, under section 128 of the Central Goods and Services Tax Act, 2017, by Notification No. 33/2021 dated 29th August 2021, amends Notification No. 76/2018-Central Tax by substituting the earlier specified date in the ninth and tenth provisos with a later date, thereby extending the deadline applicable to those provisos and prolonging the period for concessional treatment of late FORM GSTR-3B filings.

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