GSTR-1 filing extension requires export data after GSTR-3B, auto-drafted into GSTR-1 and transmitted to customs. The amendment extends the GSTR-1 filing deadline and authorises the Commissioner to further extend quarterly filing periods by notification, deeming Central Tax notifications effective for the State. It adds provisos to Rules 96 and 96A requiring that where GSTR-1 due dates are extended, suppliers must furnish export information in Table 6A after filing FORM GSTR-3B; the common portal shall transmit that information electronically to the system designated by Customs, and the Table 6A information will be auto-drafted into FORM GSTR-1 for the relevant tax period.
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Provisions expressly mentioned in the judgment/order text.
GSTR-1 filing extension requires export data after GSTR-3B, auto-drafted into GSTR-1 and transmitted to customs.
The amendment extends the GSTR-1 filing deadline and authorises the Commissioner to further extend quarterly filing periods by notification, deeming Central Tax notifications effective for the State. It adds provisos to Rules 96 and 96A requiring that where GSTR-1 due dates are extended, suppliers must furnish export information in Table 6A after filing FORM GSTR-3B; the common portal shall transmit that information electronically to the system designated by Customs, and the Table 6A information will be auto-drafted into FORM GSTR-1 for the relevant tax period.
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