GSTR-1 deadline extensions and export reporting rules require export details after GSTR-3B and auto-drafting into returns. The amendment extends the filing deadline in rule 24 and authorises the Commissioner to extend periods under rule 45 by notification, with extensions by State or Union Territory tax Commissioners deemed notified by the Commissioner. Provisos added to rules 96 and 96A require suppliers, when FORM GSTR-1 filing dates are extended under section 37, to furnish export details in Table 6A after filing FORM GSTR-3B; such details must be transmitted electronically to the Customs-designated system via the common portal and will be auto-drafted into FORM GSTR-1 for that tax period.
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Provisions expressly mentioned in the judgment/order text.
GSTR-1 deadline extensions and export reporting rules require export details after GSTR-3B and auto-drafting into returns.
The amendment extends the filing deadline in rule 24 and authorises the Commissioner to extend periods under rule 45 by notification, with extensions by State or Union Territory tax Commissioners deemed notified by the Commissioner. Provisos added to rules 96 and 96A require suppliers, when FORM GSTR-1 filing dates are extended under section 37, to furnish export details in Table 6A after filing FORM GSTR-3B; such details must be transmitted electronically to the Customs-designated system via the common portal and will be auto-drafted into FORM GSTR-1 for that tax period.
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