Section 96A(2) in The Central Goods and Services Tax Rules, 2017
(2)The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.[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).]
