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of <h1>Punjab Amends GST Act: Taxpayers Filing GSTR-3B for 2019-20 Exempted from GSTR-1, GST CMP-08 Submission.</h1> The Government of Punjab has amended Notification No. S.O. 66/P.A.5/2017/S.148/2019, under the Punjab Goods and Services Tax Act, 2017. The amendment, effective from March 21, 2020, states that taxpayers who submitted a return in FORM GSTR-3B for the 2019-20 financial year are exempt from filing the statement in FORM GSTR-1 or FORM GST CMP-08 for that period. This change was made under the authority of the Governor of Punjab, based on the Council's recommendations.
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