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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>GSTR-3B due date extension: revised electronic filing deadlines set for December and October-December returns under notification.</h1> The Commissioner extends electronic filing deadlines for FORM GSTR-3B: the monthly return for December 2024 is due on 22 January 2025, while the quarterly return for October-December 2024 is granted staggered extended due dates for classes of registered persons based on principal place of business, as specified in the notification table, for filing through the common portal.

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