GSTR-1 filing deadline extended; export details must follow GSTR-3B, auto-drafted and transmitted to Customs. Amendments adjust filing timelines and empower the Commissioner to extend time limits by notification; they require that where the GSTR-1 filing date is extended under section 37, suppliers furnish export details in Table 6A after filing FORM GSTR-3B, transmit that data electronically via the common portal to the Customs-designated system, and have the Table 6A information auto-drafted into FORM GSTR-1 for the relevant tax period.
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Provisions expressly mentioned in the judgment/order text.
GSTR-1 filing deadline extended; export details must follow GSTR-3B, auto-drafted and transmitted to Customs.
Amendments adjust filing timelines and empower the Commissioner to extend time limits by notification; they require that where the GSTR-1 filing date is extended under section 37, suppliers furnish export details in Table 6A after filing FORM GSTR-3B, transmit that data electronically via the common portal to the Customs-designated system, and have the Table 6A information auto-drafted into FORM GSTR-1 for the relevant tax period.
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