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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Delhi GST Update: 2019-20 GSTR-3B Filers Exempt from GSTR-1 and GST CMP-08 Filing Requirements.</h1> The notification amends Notification No. 21/2019-State Tax, dated October 17, 2019, under the Delhi Goods and Services Tax Act, 2017. It stipulates that taxpayers who have submitted a return in FORM GSTR-3B for the financial year 2019-20 are exempt from filing the statement of outward supply in FORM GSTR-1 or the payment details in FORM GST CMP-08 for the same period. This amendment, recommended by the Council, is effective from March 21, 2020, and is issued by the Finance Department of the National Capital Territory of Delhi.
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