GSTR-1 filing extension requires post GSTR-3B export data submission and electronic transmission to Customs via the portal. Amendment changes a deadline in rule 24 to a later date and inserts a provision in rule 45 empowering the Commissioner to extend filing periods by notification. It adds provisos to rules 96 and 96A requiring that, where FORM GSTR-1 filing dates are extended, suppliers must submit export details in Table 6A after furnishing FORM GSTR-3B, transmit those details electronically to the Customs-designated system via the common portal, and that such details 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.
GSTR-1 filing extension requires post GSTR-3B export data submission and electronic transmission to Customs via the portal.
Amendment changes a deadline in rule 24 to a later date and inserts a provision in rule 45 empowering the Commissioner to extend filing periods by notification. It adds provisos to rules 96 and 96A requiring that, where FORM GSTR-1 filing dates are extended, suppliers must submit export details in Table 6A after furnishing FORM GSTR-3B, transmit those details electronically to the Customs-designated system via the common portal, and that such details will be auto-drafted into FORM GSTR-1 for the tax period.
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