Waiver of GSTR-1 filing for composition taxpayers who filed GSTR-3B, exempting them from CMP-08 reporting for the year. The State amends the composition notification to waive the obligation to furnish GSTR-1 or the statement in GST CMP-08 for the financial year where taxpayers have, instead, furnished returns in GSTR-3B for all tax periods; the amendment is made under the State GST Act and is effective retrospectively from the stated commencement date.