Extension of GSTR-1 filing allows post-GSTR-3B submission of export details to be transmitted to Customs and auto-drafted. Amendments extend a filing deadline in rule 24 and authorize the Commissioner to extend time limits under rule 45(3), deeming central tax extensions applicable. Provisos to rules 96(2) and 96A(2) require suppliers, when FORM GSTR-1 filing dates are extended, to submit export details in Table 6A after furnishing FORM GSTR-3B; those details shall be electronically transmitted by 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.
Extension of GSTR-1 filing allows post-GSTR-3B submission of export details to be transmitted to Customs and auto-drafted.
Amendments extend a filing deadline in rule 24 and authorize the Commissioner to extend time limits under rule 45(3), deeming central tax extensions applicable. Provisos to rules 96(2) and 96A(2) require suppliers, when FORM GSTR-1 filing dates are extended, to submit export details in Table 6A after furnishing FORM GSTR-3B; those details shall be electronically transmitted by the common portal to Customs and auto-drafted into FORM GSTR-1 for the tax period.
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