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of <h1>Govt Amends GST Rules: Taxpayers Using FORM GSTR-3B for 2019-20 Exempt from FORM GSTR-1 & CMP-08 Filing.</h1> The Central Government, under section 148 of the Central Goods and Services Tax Act, 2017, amends Notification No. 21/2019-Central Tax dated April 23, 2019. The amendment specifies that taxpayers who have submitted a return in FORM GSTR-3B for the 2019-20 financial year, instead of FORM GST CMP-08, are exempt from filing the statement of outward supply in FORM GSTR-1 and the self-assessed tax payment details in FORM GST CMP-08 for all tax periods in that financial year. This change aims to streamline the filing process for these taxpayers.
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