Return deadline extensions and export-data transmission: deadlines extended and export details auto-drafted after filing returns. Amendments extend certain filing deadlines and allow the Commissioner to notify further extensions; extensions by the Commissioner of central tax are deemed notified by the State Commissioner. Where the date for furnishing details in FORM GSTR-1 is extended under section 37, suppliers must furnish export information in Table 6A after filing FORM GSTR-3B; that information will be transmitted via the common portal to Customs and auto-drafted into FORM GSTR-1 for the 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.
Return deadline extensions and export-data transmission: deadlines extended and export details auto-drafted after filing returns.
Amendments extend certain filing deadlines and allow the Commissioner to notify further extensions; extensions by the Commissioner of central tax are deemed notified by the State Commissioner. Where the date for furnishing details in FORM GSTR-1 is extended under section 37, suppliers must furnish export information in Table 6A after filing FORM GSTR-3B; that information will be transmitted via the common portal to Customs and auto-drafted into FORM GSTR-1 for the tax period.
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