Duplicate filing relief: taxpayers who filed GSTR 3B need not file GSTR 1 or GST CMP 08 for the year. The amendment provides that taxpayers who, instead of furnishing the statement containing details of payment of self assessed tax in FORM GST CMP 08, have furnished a return in FORM GSTR 3B for tax periods in the financial year 2019 20 shall not be required to furnish the statement in outward supplies in FORM GSTR 1 or the statement containing details of payment of self assessed tax in FORM GST CMP 08 for all 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.
Duplicate filing relief: taxpayers who filed GSTR 3B need not file GSTR 1 or GST CMP 08 for the year.
The amendment provides that taxpayers who, instead of furnishing the statement containing details of payment of self assessed tax in FORM GST CMP 08, have furnished a return in FORM GSTR 3B for tax periods in the financial year 2019 20 shall not be required to furnish the statement in outward supplies in FORM GSTR 1 or the statement containing details of payment of self assessed tax in FORM GST CMP 08 for all tax periods in that financial year.
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