Extension of GSTR filing: export details to be submitted after GSTR-3B, transmitted to Customs and auto-drafted in GSTR-1. The amendment postpones a specific deadline and empowers the Commissioner to extend compliance periods by notification, with central extensions deemed state extensions. Where FORM GSTR-1 filing deadlines are extended under section 37, suppliers must furnish export details in Table 6A after filing FORM GSTR-3B; those details must be transmitted electronically to Customs and will be auto-drafted into FORM GSTR-1 for the same 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 GSTR filing: export details to be submitted after GSTR-3B, transmitted to Customs and auto-drafted in GSTR-1.
The amendment postpones a specific deadline and empowers the Commissioner to extend compliance periods by notification, with central extensions deemed state extensions. Where FORM GSTR-1 filing deadlines are extended under section 37, suppliers must furnish export details in Table 6A after filing FORM GSTR-3B; those details must be transmitted electronically to Customs and will be auto-drafted into FORM GSTR-1 for the same tax period.
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