Furnishing GSTR-3B instead of CMP-08 removes obligation to file GSTR-1 or CMP-08 for that financial year. Taxpayers who furnished a return in FORM GSTR-3B instead of the statement of payment in FORM GST CMP-08 for the tax periods in the financial year are not required to furnish the statement of outward supplies in FORM GSTR-1 or the statement of payment in FORM GST CMP-08 for all tax periods in that financial year.