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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-1 filing deadline for specified registered persons, deferring March return submission to April twelfth.</h1> Inserts a proviso to extend the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns under subsection (1) of section 39 (excluding those covered by the proviso) for the tax period March 2024, such that the deadline is extended until the twelfth day of April, 2024; the amendment is deemed effective from the eleventh day of April, 2024.

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