Alternative return filing: taxpayers who filed GSTR-3B are exempt from furnishing GSTR-1 or CMP-08 for the fiscal year. The amendment provides that taxpayers who filed FORM GSTR-3B instead of furnishing the self-assessed tax statement in FORM GST CMP-08 for tax periods in the financial year shall not be required to furnish FORM GSTR-1 or the FORM GST CMP-08 statement for all tax periods in that financial year.