GSTR-3B filing substitutes CMP-08 and GSTR-1 obligations for specified taxpayers, removing duplicate return requirements. Registered persons who furnished returns in FORM GSTR-3B instead of the statement of payment of self-assessed tax in FORM GST CMP-08 for tax periods in financial year 2019-20 are not required to furnish the outward supplies statement in FORM GSTR-1 or the CMP-08 statement for all tax periods in that financial year.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing substitutes CMP-08 and GSTR-1 obligations for specified taxpayers, removing duplicate return requirements.
Registered persons who furnished returns in FORM GSTR-3B instead of the statement of payment of self-assessed tax in FORM GST CMP-08 for tax periods in financial year 2019-20 are not required to furnish the outward supplies statement in FORM GSTR-1 or the CMP-08 statement for all tax periods in that financial year.
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