Extension of GST filing deadlines and mandatory electronic transmission of export details following GSTR 3B filing. Amendments extend a filing deadline in rule 24(4) and enable the Commissioner to notify further extensions under rule 45(3). Provisos added to rules 96(2) and 96A(2) require that when FORM GSTR I furnishing dates are extended, suppliers must submit export details in Table 6A after filing FORM GSTR 3B, transmit that information electronically via the common portal to the Customs-designated system, and permit auto-drafting of Table 6A into FORM GSTR I 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.
Extension of GST filing deadlines and mandatory electronic transmission of export details following GSTR 3B filing.
Amendments extend a filing deadline in rule 24(4) and enable the Commissioner to notify further extensions under rule 45(3). Provisos added to rules 96(2) and 96A(2) require that when FORM GSTR I furnishing dates are extended, suppliers must submit export details in Table 6A after filing FORM GSTR 3B, transmit that information electronically via the common portal to the Customs-designated system, and permit auto-drafting of Table 6A into FORM GSTR I for the tax period.
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