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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 return deadline extended to 25 October 2025 for September month and July-September quarter filings.</h1> Extends the time-limit for furnishing FORM GSTR-3B electronically through the common portal by registered persons, moving the due date for the monthly return for September and for the quarterly return covering July-September to a single later compliance date; the extension is effected by the Commissioner of State Tax under powers delegated by the Puducherry GST Act on the Council's recommendation.

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