Extension of GST return deadlines allows commissioner extensions and requires export details after summary return, auto-drafted into GSTR-1. Amendments extend a filing deadline in Rule 24 and empower the Commissioner to extend time limits by notification, with Central tax extensions deemed effective for the State. Provisos to Rules 96 and 96A require suppliers, where FORM GSTR-1 filing dates are extended, to submit export information in Table 6A after filing FORM GSTR-3B, transmit that information electronically to the Customs-designated system, and have Table 6A auto-drafted into FORM GSTR-1 for the relevant 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 return deadlines allows commissioner extensions and requires export details after summary return, auto-drafted into GSTR-1.
Amendments extend a filing deadline in Rule 24 and empower the Commissioner to extend time limits by notification, with Central tax extensions deemed effective for the State. Provisos to Rules 96 and 96A require suppliers, where FORM GSTR-1 filing dates are extended, to submit export information in Table 6A after filing FORM GSTR-3B, transmit that information electronically to the Customs-designated system, and have Table 6A auto-drafted into FORM GSTR-1 for the relevant period.
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