GST Filing Deadline Extensions allow the commissioner to extend return timelines and mandate export data transmission to Customs. Rules permit the Commissioner to extend filing periods by notification and provide that extensions by the Commissioner of State Tax are deemed notified by the Commissioner. Where the due date for furnishing outward supplies in FORM GSTR 1 is extended, suppliers must furnish export details in Table 6A after filing FORM GSTR 3B; those details must be transmitted electronically by the common portal to the Customs designated system and will be auto drafted into FORM GSTR 1 for the relevant 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.
GST Filing Deadline Extensions allow the commissioner to extend return timelines and mandate export data transmission to Customs.
Rules permit the Commissioner to extend filing periods by notification and provide that extensions by the Commissioner of State Tax are deemed notified by the Commissioner. Where the due date for furnishing outward supplies in FORM GSTR 1 is extended, suppliers must furnish export details in Table 6A after filing FORM GSTR 3B; those details must be transmitted electronically by the common portal to the Customs designated system and will be auto drafted into FORM GSTR 1 for the relevant tax period.
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