Extension of filing deadlines permits deferred GSTR 1 filing and automatic drafting of export details after GSTR 3B submission. Amendment extends an existing filing deadline and authorises Commissioner notifications for further extensions; it requires that where FORM GSTR 1 filing is extended, suppliers shall furnish export information in Table 6A after filing FORM GSTR 3B, that this information be transmitted electronically by the common portal to the Customs-designated system, and that such information be auto-drafted into FORM GSTR 1 for the relevant tax period.
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Provisions expressly mentioned in the judgment/order text.
Extension of filing deadlines permits deferred GSTR 1 filing and automatic drafting of export details after GSTR 3B submission.
Amendment extends an existing filing deadline and authorises Commissioner notifications for further extensions; it requires that where FORM GSTR 1 filing is extended, suppliers shall furnish export information in Table 6A after filing FORM GSTR 3B, that this information be transmitted electronically by the common portal to the Customs-designated system, and that such information be auto-drafted into FORM GSTR 1 for the relevant tax period.
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