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        Case ID :
        GST - States

        Amendment in Notification No. F A-3-26-2019-1 -V (53) dated the 29th June, 2019 - F A 3-26/2019/1/1V (23) - Madhya Pradesh SGST

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        Filing obligation modification: GSTR-3B filers need not submit GSTR-1 or CMP-08 for the specified tax periods. Taxpayers who furnished FORM GSTR-3B for the financial year 2019-20 in lieu of the statement of payment in FORM GST CMP-08 are not required to furnish FORM GSTR-1 or the statement in FORM GST CMP-08 for all tax periods in that financial year; amendment is made under section 148 and is effective from 23rd March, 2020.
                          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.

                                Filing obligation modification: GSTR-3B filers need not submit GSTR-1 or CMP-08 for the specified tax periods.

                                Taxpayers who furnished FORM GSTR-3B for the financial year 2019-20 in lieu of the statement of payment in FORM GST CMP-08 are not required to furnish FORM GSTR-1 or the statement in FORM GST CMP-08 for all tax periods in that financial year; amendment is made under section 148 and is effective from 23rd March, 2020.


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