GST return exemption: filing GSTR-3B in lieu of CMP-08 waives requirement to file GSTR-1 and CMP-08 for affected periods. The amendment provides that taxpayers who furnished a return in FORM GSTR-3B instead of the payment statement in FORM GST CMP-08 need not furnish the outward supply statement in FORM GSTR-1 or the payment statement in FORM GST CMP-08 for all tax periods in the financial year 2019-20, provided the GSTR-3B returns were filed for those periods.