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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 filing deadline: GSTR 9 and GSTR 9C due by January tenth for specified Tamil Nadu districts.</h1> The Central Government inserted rule 80(1B) and rule 80(3B) in the Central GST Rules, 2017 to provide that for FY 2022-2023 the annual return (GSTR 9) and the self certified reconciliation statement (GSTR 9C) shall be furnished on or before 10 January 2024 by registered persons whose principal place of business is in the specified districts of Tamil Nadu.

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