GST rule amendment extends filing deadlines and mandates export details be auto-drafted into GSTR 1 after GSTR 3B. Amendments extend a prescribed filing deadline, authorize the Commissioner to notify further extensions (deeming central Commissioner extensions effective for the State), and insert provisos in Rules 96 and 96A requiring that when FORM GSTR-1 filing dates are extended, suppliers submit export details in Table 6A after filing FORM GSTR-3B; those export details will be transmitted electronically to the Customs-designated system 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.
GST rule amendment extends filing deadlines and mandates export details be auto-drafted into GSTR 1 after GSTR 3B.
Amendments extend a prescribed filing deadline, authorize the Commissioner to notify further extensions (deeming central Commissioner extensions effective for the State), and insert provisos in Rules 96 and 96A requiring that when FORM GSTR-1 filing dates are extended, suppliers submit export details in Table 6A after filing FORM GSTR-3B; those export details will be transmitted electronically to the Customs-designated system and auto-drafted into FORM GSTR-1 for the tax period.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
