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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-8 filing deadline for December returns; notification sets a new due date for submission.</h1> Pursuant to the first proviso to sub-section (4) of section 52 read with section 168 of the Central Goods and Services Tax Act, 2017 and rule 67 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the Council's recommendation, extends the due date for filing FORM GSTR-8 for the month of December, 2024 until the 12th day of January, 2025.

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