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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 filing deadline: GSTR-3B due dates for specified periods extended to a later filing date.</h1> The Chief Commissioner, exercising powers under the Andhra Pradesh Goods and Services Tax Act and on Council recommendation, extended the time for electronic furnishing of FORM GSTR-3B through the common portal for the September monthly period and the July-September quarterly period, setting a revised uniform deadline while preserving existing filing modes and compliance requirements.

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