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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 taxpayers in specified Tamil Nadu districts to late December.</h1> Extension of the due date for furnishing FORM GSTR-3B for November 2023 is granted for registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu and Kancheepuram, moving the deadline to the twenty-seventh day of December, 2023, under powers conferred by the Central Goods and Services Tax Act, 2017 and pursuant to the Council's recommendation.

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