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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-9 amnesty: deadline substituted to a later effective date, retrospective effect applied by notification</h1> The Government of Jammu and Kashmir amends an earlier finance department notification to substitute the previously prescribed GSTR-9 filing deadline with a later date and declares that the notification shall be deemed to have come into force with retrospective effect from the original deadline, thereby extending the amnesty period for GSTR-9 non-filers under the state GST framework.

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