Return filing exemption: filing GSTR-3B waives obligation to file GSTR-1 or GST CMP-08 for the financial year. Taxpayers who, instead of furnishing the statement of details of payment of self-assessed tax in Form GST CMP-08, have furnished a return in Form GSTR-3B for the tax periods in the financial year shall not be required to furnish the statement of outward supplies in Form GSTR-1 or the statement of details of payment of self-assessed tax in Form GST CMP-08 for all the tax periods in that financial year.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Return filing exemption: filing GSTR-3B waives obligation to file GSTR-1 or GST CMP-08 for the financial year.
Taxpayers who, instead of furnishing the statement of details of payment of self-assessed tax in Form GST CMP-08, have furnished a return in Form GSTR-3B for the tax periods in the financial year shall not be required to furnish the statement of outward supplies in Form GSTR-1 or the statement of details of payment of self-assessed tax in Form GST CMP-08 for all the tax periods in that financial year.
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