Filing deadline extensions under GST enable Commissioner notifications and require post GSTR 3B export data transmission into GSTR 1. The Ninth Amendment moves a specific deadline in rule 24 to 31st December, 2017 and authorises the Commissioner to extend quarterly filing periods by notification, with extensions by the Central tax Commissioner deemed notified by the State Commissioner. Where GSTR-1 filing deadlines are extended, suppliers must furnish export details in Table 6A after filing FORM GSTR-3B; that information will be transmitted electronically 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.
Filing deadline extensions under GST enable Commissioner notifications and require post GSTR 3B export data transmission into GSTR 1.
The Ninth Amendment moves a specific deadline in rule 24 to 31st December, 2017 and authorises the Commissioner to extend quarterly filing periods by notification, with extensions by the Central tax Commissioner deemed notified by the State Commissioner. Where GSTR-1 filing deadlines are extended, suppliers must furnish export details in Table 6A after filing FORM GSTR-3B; that information will be transmitted electronically to Customs and auto-drafted into FORM GSTR-1 for the tax period.
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