GST return deadline extension permits Commissioner to notify further periods and mandates export data auto-transmission to customs. The amendment defers a specific deadline in rule 24 to end-December and empowers the Commissioner under rule 45 to notify further extensions for filing beyond the succeeding quarter. Provisos added to rules 96 and 96A require suppliers, where Form GSTR-1 filing dates are extended under section 37, to furnish export details in Table 6A after filing Form GSTR-3B, mandate electronic transmission of that data to the Customs-designated system via the common portal, and provide that such Table 6A data will be 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.
GST return deadline extension permits Commissioner to notify further periods and mandates export data auto-transmission to customs.
The amendment defers a specific deadline in rule 24 to end-December and empowers the Commissioner under rule 45 to notify further extensions for filing beyond the succeeding quarter. Provisos added to rules 96 and 96A require suppliers, where Form GSTR-1 filing dates are extended under section 37, to furnish export details in Table 6A after filing Form GSTR-3B, mandate electronic transmission of that data to the Customs-designated system via the common portal, and provide that such Table 6A data will be auto-drafted into Form GSTR-1 for the tax period.
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