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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 filing deadline for registered persons in Manipur, with substituted months and retroactive effective date.</h1> Extension of the due date for furnishing Form GSTR-3B is prescribed for registered persons whose principal place of business is in Manipur by substituting the covered months to include April, May, June and July 2023 and replacing the previously prescribed final date with a later filing date, the notification being effective retrospectively from the end of July 2023.

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