Waiver of GSTR-1 filing: taxpayers who filed GSTR-3B need not file GSTR-1 or CMP-08 for the financial year. Amendment to a prior notification provides that taxpayers who furnished a return in FORM GSTR-3B instead of the statement of self-assessed tax in FORM GST CMP-08 for the tax periods in the financial year shall not be required to furnish FORM GSTR-1 or FORM GST CMP-08 for all tax periods of that financial year.