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    <title>The Himachal Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2017.</title>
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    <description>The amendment permits extensions of GSTR-1 filing deadlines and provides that any extension notified by the Commissioner of Central Tax is deemed notified by the State Commissioner. Provisos in rules 96 and 96A require suppliers, where GSTR-1 deadlines are extended, to furnish export details in Table 6A after filing FORM GSTR-3B; those details will be electronically transmitted by the common portal to the Customs-designated system and auto-drafted into FORM GSTR-1 for the tax period.</description>
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      <description>The amendment permits extensions of GSTR-1 filing deadlines and provides that any extension notified by the Commissioner of Central Tax is deemed notified by the State Commissioner. Provisos in rules 96 and 96A require suppliers, where GSTR-1 deadlines are extended, to furnish export details in Table 6A after filing FORM GSTR-3B; those details will be electronically transmitted by the common portal to the Customs-designated system and auto-drafted into FORM GSTR-1 for the tax period.</description>
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