Extension of outward supplies filing permits furnishing export details after the summary return and auto-transmission to customs. The amendments allow the Commissioner to extend return submission periods and postpone a specified filing deadline. Where the deadline for furnishing FORM GSTR-1 is extended, suppliers must furnish export information (Table 6A) only after filing FORM GSTR-3B; that export data shall be electronically transmitted by the common portal to the Customs-designated system and shall be auto-drafted into FORM GSTR-1 for the relevant tax period.
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.
Extension of outward supplies filing permits furnishing export details after the summary return and auto-transmission to customs.
The amendments allow the Commissioner to extend return submission periods and postpone a specified filing deadline. Where the deadline for furnishing FORM GSTR-1 is extended, suppliers must furnish export information (Table 6A) only after filing FORM GSTR-3B; that export data shall be electronically transmitted by the common portal to the Customs-designated system and shall be auto-drafted into FORM GSTR-1 for the relevant tax period.
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