GST return amendments require export details to be filed after GSTR-3B and auto-drafted into GSTR-1 for transmission to Customs. The amendment allows the Commissioner to extend filing periods by notification and treats extensions by the Commissioner of Central Tax as effective for the State. Where the deadline for furnishing FORM GSTR-1 outward-supply details is extended under section 37, suppliers must furnish export information in Table 6A after filing FORM GSTR-3B; that information will be electronically transmitted by the common portal to the Customs-designated system and 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 amendments require export details to be filed after GSTR-3B and auto-drafted into GSTR-1 for transmission to Customs.
The amendment allows the Commissioner to extend filing periods by notification and treats extensions by the Commissioner of Central Tax as effective for the State. Where the deadline for furnishing FORM GSTR-1 outward-supply details is extended under section 37, suppliers must furnish export information in Table 6A after filing FORM GSTR-3B; that information will be electronically transmitted by the common portal to the Customs-designated system and will be auto-drafted into FORM GSTR-1 for the tax period.
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