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1. Extension of date for filing return in FORM GSTR-3B for the month of April, 2018

2. Interest liability - delay in furnishing GSTR-3B return - Liability imposed without any adjudication proceeding u/s 73 or 74 - despite disputing the liability towards...

3. Due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 extended till 30.06.2019.

4. Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh. - Notification

5. Time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers extended.

6. TDS returns - Due dates - Rule 31A prescribing due dates for furnishing TDS statements amended

7. Extends the due date for furnishing the return in FORM GSTR-3B for the month of April, 2022 till the 24th day of May, 2022 - Notification

8. Form and manner of furnishing details of outward supplies - New restriction imposed in furnishing GSTR-1 return for failure to furnish GSTR-3B returns in specified...

9. Vires of Rule 117(1A) of Central Goods and Service Tax Act, 2017 - time limitation - permission to petitioner to electronically upload form TRAN-I or avail input tax...

10. The information furnished by the registered person in the return in FORM GSTR-3B would be reconciled by the department‟s system with the information furnished in...

11. One-day delay in filing GSTR-3B for September 2020 led to reversal of ITC. Petitioner filed GSTR-3B on 23.10.2020, one day late. Respondent issued Form GST DRC-01A on 22....

12. Seeks to extend the due date of filing returns in FORM GSTR-7

13. Restriction on ITC upto 10% - the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 - FORM GSTR-3B to be...

14. Rule 61 - Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2 - Special provisions for adjustment of tax dues,...

15. Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and GSTR-2 respectively – reg. - CGST - Circular