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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 due date for registered persons in Manipur, revising the statutory filing deadline accordingly.</h1> The Commissioner amends Notification No. 20/2023-Central Tax to extend the due date for furnishing FORM GSTR-3B for the quarter ending June, 2023 for registered persons whose principal place of business is in Manipur by substituting 'thirty-first day of July, 2023' with 'twenty-fifth day of August, 2023', and declares the amendment to be deemed to have come into force from the thirty-first day of July, 2023.

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