Extension of GST filing deadlines permits export details to be submitted post-GSTR-3B and auto-drafted into GSTR-1. Delhi extends certain GST filing deadlines and enables Commissioner-issued extensions to be effective in the State. It adds provisos to Rules 96(2) and 96A(2) requiring suppliers, where GSTR-1 filing deadlines are extended, to submit export details from Table 6A after filing FORM GSTR-3B; those export details must be transmitted to Customs via the common portal and will be auto-drafted into FORM GSTR-1 for the same tax period.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST filing deadlines permits export details to be submitted post-GSTR-3B and auto-drafted into GSTR-1.
Delhi extends certain GST filing deadlines and enables Commissioner-issued extensions to be effective in the State. It adds provisos to Rules 96(2) and 96A(2) requiring suppliers, where GSTR-1 filing deadlines are extended, to submit export details from Table 6A after filing FORM GSTR-3B; those export details must be transmitted to Customs via the common portal and will be auto-drafted into FORM GSTR-1 for the same tax period.
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