Waiver of GSTR-1 requirement: taxpayers filing GSTR-3B need not submit GSTR-1 or CMP-08 for 2019-20. Taxpayers who furnished returns in FORM GSTR-3B for the tax periods in the financial year 2019-20, instead of filing the statement of self-assessed tax in FORM GST CMP-08, are not required to furnish the outward supplies statement in FORM GSTR-1 or the FORM GST CMP-08 statement for all tax periods in that financial year.
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Provisions expressly mentioned in the judgment/order text.
Waiver of GSTR-1 requirement: taxpayers filing GSTR-3B need not submit GSTR-1 or CMP-08 for 2019-20.
Taxpayers who furnished returns in FORM GSTR-3B for the tax periods in the financial year 2019-20, instead of filing the statement of self-assessed tax in FORM GST CMP-08, are not required to furnish the outward supplies statement in FORM GSTR-1 or the FORM GST CMP-08 statement for all tax periods in that financial year.
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