Waiver of GSTR-1 filing where taxpayers furnished GSTR-3B instead, relieving CMP-08 statement requirement. Taxpayers who furnished returns in FORM GSTR 3B for tax periods in financial year 2019 20 are not required to furnish FORM GSTR 1 or the statement of self assessed tax in FORM GST CMP 08 for all tax periods of that financial year, pursuant to an amendment made under section 148 of the Gujarat Goods and Services Tax Act, 2017.