Filing exemption: taxpayers filing GSTR-3B need not submit GSTR-1 or GST CMP-08 for tax periods in 2019-20. The amendment provides that taxpayers who furnished returns in FORM GSTR-3B for tax periods in the financial year 2019-20, rather than the statement of payment in FORM GST CMP-08, are not required to furnish FORM GSTR-1 or FORM GST CMP-08 for all tax periods in that financial year.
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Provisions expressly mentioned in the judgment/order text.
Filing exemption: taxpayers filing GSTR-3B need not submit GSTR-1 or GST CMP-08 for tax periods in 2019-20.
The amendment provides that taxpayers who furnished returns in FORM GSTR-3B for tax periods in the financial year 2019-20, rather than the statement of payment in FORM GST CMP-08, are not required to furnish FORM GSTR-1 or FORM GST CMP-08 for all tax periods in that financial year.
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