Extension of filing deadlines and mandated electronic transmission of export details into returns ensure compliance and refund processing. Amendments extend various filing deadlines and substitute tax-head terminology; empower the Commissioner to notify or extend time limits (with extensions by Central or Union territory Commissioners deemed notified by the State Commissioner). Export-reporting obligations require suppliers to furnish Table 6A export details after filing FORM GSTR-3B when GSTR-1 deadlines are extended, transmit such data electronically to the Customs-designated system, and auto-draft it into FORM GSTR-1. Refund procedure for deemed exports permits filing by the recipient or by the supplier when the recipient does not avail input tax credit and provides an undertaking. Form changes rename cancellation application for migrated taxpayers and revise Statements in FORM GST RFD-01 for export and SEZ refund types.
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Provisions expressly mentioned in the judgment/order text.
Extension of filing deadlines and mandated electronic transmission of export details into returns ensure compliance and refund processing.
Amendments extend various filing deadlines and substitute tax-head terminology; empower the Commissioner to notify or extend time limits (with extensions by Central or Union territory Commissioners deemed notified by the State Commissioner). Export-reporting obligations require suppliers to furnish Table 6A export details after filing FORM GSTR-3B when GSTR-1 deadlines are extended, transmit such data electronically to the Customs-designated system, and auto-draft it into FORM GSTR-1. Refund procedure for deemed exports permits filing by the recipient or by the supplier when the recipient does not avail input tax credit and provides an undertaking. Form changes rename cancellation application for migrated taxpayers and revise Statements in FORM GST RFD-01 for export and SEZ refund types.
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