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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>Due date extension for GSTR-7: April-June 2023 returns for Manipur registrants postponed to 31 July 2023.</h1> The Commissioner amends the principal notification to include June 2023 with April and May 2023 for Form GSTR-7 filing by registrants whose principal place of business is in Manipur, and substitutes the prior due date with 31st July 2023; the amendment is effective from 30th June 2023.

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