GST filing deadline extensions require submission of export data in Table 6A after GSTR-3B and auto-draft into GSTR-1. Amendments extend specified filing timelines and permit Commissioner-ordered extensions. Where the Form GSTR-1 due date is extended, suppliers must furnish export information in Table 6A after filing Form GSTR-3B; this information must be transmitted electronically to the Customs-designated system 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.
GST filing deadline extensions require submission of export data in Table 6A after GSTR-3B and auto-draft into GSTR-1.
Amendments extend specified filing timelines and permit Commissioner-ordered extensions. Where the Form GSTR-1 due date is extended, suppliers must furnish export information in Table 6A after filing Form GSTR-3B; this information must be transmitted electronically to the Customs-designated system and will be auto-drafted into Form GSTR-1 for the relevant tax period.
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