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of <h1>Odisha amends GST Act: Taxpayers using FORM GSTR-3B for 2019-20 exempt from FORM GSTR-1, GST CMP-08 submissions.</h1> The Government of Odisha has amended its previous notification regarding the Odisha Goods and Services Tax Act, 2017. As per the amendment, taxpayers who have submitted their tax returns using FORM GSTR-3B for the financial year 2019-20 are exempt from submitting the statement of outward supply in FORM GSTR-1 or the self-assessed tax statement in FORM GST CMP-08 for the same period. This change was made under the authority of section 148 of the Odisha GST Act, following recommendations from the GST Council.
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