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Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) - FTX.56//2017/Pt-II/544 - Assam SGST
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Composition scheme filing relief: taxpayers who filed GSTR-3B need not furnish GSTR-1 or GST CMP-08 for the year. Taxpayers who filed returns in FORM GSTR-3B instead of furnishing the statement in FORM GST CMP-08 for tax periods in the financial year 2019-20 are not required to furnish outward supply statements in FORM GSTR-1 or the statement in FORM GST CMP-08 for all tax periods in that financial year; the amendment is effective retrospectively from 21 March 2020.
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.
Composition scheme filing relief: taxpayers who filed GSTR-3B need not furnish GSTR-1 or GST CMP-08 for the year.
Taxpayers who filed returns in FORM GSTR-3B instead of furnishing the statement in FORM GST CMP-08 for tax periods in the financial year 2019-20 are not required to furnish outward supply statements in FORM GSTR-1 or the statement in FORM GST CMP-08 for all tax periods in that financial year; the amendment is effective retrospectively from 21 March 2020.
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