GST filing exception: taxpayers who filed GSTR-3B need not submit GSTR-1 or GST CMP-08 for tax periods. Persons who, instead of furnishing the statement of payment of self-assessed tax in FORM GST CMP-08, have furnished a return in FORM GSTR-3B for the tax periods in the financial year 2019-20 shall not be 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.
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 filing exception: taxpayers who filed GSTR-3B need not submit GSTR-1 or GST CMP-08 for tax periods.
Persons who, instead of furnishing the statement of payment of self-assessed tax in FORM GST CMP-08, have furnished a return in FORM GSTR-3B for the tax periods in the financial year 2019-20 shall not be 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.
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