Extension of GST filing deadlines permits export Table 6A to be submitted post GSTR 3B and auto drafted into GSTR 1. The amendment extends the deadline in rule 24(4) to 31st December, 2017 and empowers the Commissioner to further extend periods by notification, with Central Tax extensions deemed notified for the State. Provisos inserted in rules 96(2) and 96A(2) require that where GSTR-1 furnishing dates are extended, suppliers must submit export details in Table 6A after filing FORM GSTR-3B; those details shall be transmitted electronically to the Customs-designated system and auto-drafted into FORM GSTR-1 for that 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 GST filing deadlines permits export Table 6A to be submitted post GSTR 3B and auto drafted into GSTR 1.
The amendment extends the deadline in rule 24(4) to 31st December, 2017 and empowers the Commissioner to further extend periods by notification, with Central Tax extensions deemed notified for the State. Provisos inserted in rules 96(2) and 96A(2) require that where GSTR-1 furnishing dates are extended, suppliers must submit export details in Table 6A after filing FORM GSTR-3B; those details shall be transmitted electronically to the Customs-designated system and auto-drafted into FORM GSTR-1 for that tax period.
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