Extension of GST compliance deadlines allows Commissioner to extend return timelines and mandates export data transmission and auto-drafting. The amendment extends specified filing deadlines, permits the Commissioner to further extend quarterly return periods by notification (with Central Tax notifications deemed effective), and adds provisos to Rules 96 and 96A requiring suppliers to furnish Table 6A export details after filing FORM GSTR-3B; such export data shall 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.
Extension of GST compliance deadlines allows Commissioner to extend return timelines and mandates export data transmission and auto-drafting.
The amendment extends specified filing deadlines, permits the Commissioner to further extend quarterly return periods by notification (with Central Tax notifications deemed effective), and adds provisos to Rules 96 and 96A requiring suppliers to furnish Table 6A export details after filing FORM GSTR-3B; such export data shall be transmitted electronically to the Customs-designated system and auto-drafted into FORM GSTR-1 for the tax period.
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