GSTR 1 filing extension allows export details to be submitted after GSTR 3B and auto drafted into returns. Amendments permit the Commissioner to extend certain filing periods and treat Central Tax extensions as State extensions. Where the due date for furnishing outward-supply details in FORM GSTR-1 is extended, suppliers must provide export information in Table 6A after filing FORM GSTR-3B; the common portal will transmit those details electronically to the system designated by Customs and the information will be auto-drafted into FORM GSTR-1 for that tax period.
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Provisions expressly mentioned in the judgment/order text.
GSTR 1 filing extension allows export details to be submitted after GSTR 3B and auto drafted into returns.
Amendments permit the Commissioner to extend certain filing periods and treat Central Tax extensions as State extensions. Where the due date for furnishing outward-supply details in FORM GSTR-1 is extended, suppliers must provide export information in Table 6A after filing FORM GSTR-3B; the common portal will transmit those details electronically to the system designated by Customs and the information will be auto-drafted into FORM GSTR-1 for that tax period.
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