GST return substitution relief: taxpayers who filed GSTR-3B need not file GSTR-1 or CMP-08 for the year. Taxpayers who furnished a return in FORM GSTR-3B instead of the statement of payment of self-assessed tax in FORM GST CMP-08 for the tax periods in the relevant financial year are not required to furnish FORM GSTR-1 or FORM GST CMP-08 for those tax periods, pursuant to the proviso added to Notification No. 21/2019-State Tax under the Himachal Pradesh Goods and Services Tax Act, 2017.
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.
GST return substitution relief: taxpayers who filed GSTR-3B need not file GSTR-1 or CMP-08 for the year.
Taxpayers who furnished a return in FORM GSTR-3B instead of the statement of payment of self-assessed tax in FORM GST CMP-08 for the tax periods in the relevant financial year are not required to furnish FORM GSTR-1 or FORM GST CMP-08 for those tax periods, pursuant to the proviso added to Notification No. 21/2019-State Tax under the Himachal Pradesh Goods and Services Tax Act, 2017.
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