Return substitution relief: taxpayers who filed GSTR-3B are not required to file GSTR-1 or FORM GST CMP-08. The amendment inserts a proviso stating that taxpayers who furnished returns in FORM GSTR-3B instead of the statement of payment in FORM GST CMP-08 for tax periods in the financial year 2019-20 shall not be required to furnish FORM GSTR-1 or FORM GST CMP-08 for all tax periods in that financial year, thereby accepting FORM GSTR-3B as satisfying those reporting requirements.
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.
Return substitution relief: taxpayers who filed GSTR-3B are not required to file GSTR-1 or FORM GST CMP-08.
The amendment inserts a proviso stating that taxpayers who furnished returns in FORM GSTR-3B instead of the statement of payment in FORM GST CMP-08 for tax periods in the financial year 2019-20 shall not be required to furnish FORM GSTR-1 or FORM GST CMP-08 for all tax periods in that financial year, thereby accepting FORM GSTR-3B as satisfying those reporting requirements.
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