GST filing deadline extension allows exporters to submit export details after GSTR-3B and auto-drafting into GSTR-1. Rule 24(4) extends the filing date to 31 December 2017. Rule 45(3) permits further extension of time limits by the Chief Commissioner of State Tax by notification, with Central Tax Commissioner notifications deemed effective. Rules 96(2) and 96A(2) add provisos requiring suppliers, where GSTR-1 filing dates are extended under section 37, to furnish export details in Table 6A after filing FORM GSTR-3B; such data must be transmitted electronically to the Customs-designated system and will be 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 filing deadline extension allows exporters to submit export details after GSTR-3B and auto-drafting into GSTR-1.
Rule 24(4) extends the filing date to 31 December 2017. Rule 45(3) permits further extension of time limits by the Chief Commissioner of State Tax by notification, with Central Tax Commissioner notifications deemed effective. Rules 96(2) and 96A(2) add provisos requiring suppliers, where GSTR-1 filing dates are extended under section 37, to furnish export details in Table 6A after filing FORM GSTR-3B; such data must be transmitted electronically to the Customs-designated system and will be auto-drafted into FORM GSTR-1 for the tax period.
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