Extension of filing deadlines permits Commissioner-notified extensions and mandates electronic transmission of export data after the GSTR 3B return is filed. The amendment substitutes an earlier filing deadline with a later date and authorises the Commissioner to notify further extensions of return-filing periods, which shall be deemed notified by both State and Union territory tax Commissioners. Where the due date for outward-supply details in FORM GSTR-1 is extended, suppliers must furnish export information in Table 6A after filing FORM GSTR-3B; that information must be transmitted electronically via the common portal to Customs 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.
Extension of filing deadlines permits Commissioner-notified extensions and mandates electronic transmission of export data after the GSTR 3B return is filed.
The amendment substitutes an earlier filing deadline with a later date and authorises the Commissioner to notify further extensions of return-filing periods, which shall be deemed notified by both State and Union territory tax Commissioners. Where the due date for outward-supply details in FORM GSTR-1 is extended, suppliers must furnish export information in Table 6A after filing FORM GSTR-3B; that information must be transmitted electronically via the common portal to Customs and will be auto-drafted into FORM GSTR-1 for the relevant tax period.
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