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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 Return Due Date: GSTR-3B filing for specified Maharashtra districts moved to late August for July period.</h1> The Commissioner, on the Council's recommendation, has extended the due date for furnishing FORM GSTR-3B for the month of July, 2025 to the twenty-seventh day of August, 2025 for registered persons whose principal place of business is located in the districts of Mumbai (City), Mumbai (sub-urban), Thane, Raigad and Palghar in Maharashtra and who are required to furnish returns under the statutory return-furnishing provisions read with the relevant rule of the Central Goods and Services Tax Rules, 2017.

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