Extension of GST return deadlines permits Commissioner to further extend filing periods and mandates export data transmission to Customs. The amendment revises rule 24 to substitute a later filing deadline and amends rule 45 to allow the Commissioner to extend quarterly filing periods, deeming Central Tax extensions effective. Provisos added to rules 96 and 96A require suppliers, where FORM GSTR-1 filing is extended, to provide export details in Table 6A after filing FORM GSTR-3B; such details must be transmitted electronically 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.
Extension of GST return deadlines permits Commissioner to further extend filing periods and mandates export data transmission to Customs.
The amendment revises rule 24 to substitute a later filing deadline and amends rule 45 to allow the Commissioner to extend quarterly filing periods, deeming Central Tax extensions effective. Provisos added to rules 96 and 96A require suppliers, where FORM GSTR-1 filing is extended, to provide export details in Table 6A after filing FORM GSTR-3B; such details must be transmitted electronically to the Customs-designated system and will be auto-drafted into FORM GSTR-1 for the tax period.
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