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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>GSTR-3B due date extension for affected registered persons; returns may be filed by the revised consolidated deadline.</h1> The amendment extends the period to furnish FORM GSTR-3B to include April, May and June, 2023 for registered persons whose principal place of business is in Manipur, and substitutes the earlier due date with the thirty-first day of July, 2023; the notification is deemed effective from the thirtieth day of June, 2023.

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