Section 96(2) in The Central Goods and Services Tax Rules, 2017
(2)The details of the [relevant export invoices in respect of export of goods] [Substituted 'relevant export invoices' by Notification No. G.S.R. 52(E), dated 23.1.2018 (w.e.f. 19.6.2017)] contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India.[Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.] [Inserted by Notification No. G.S.R. 1344(E), dated 28.10.2017 (w.e.f. 19.6.2017)]
