Return compliance: taxpayers filing GSTR-3B exempted from furnishing GSTR-1 or CMP 08 for the 2019-20 financial year. Taxpayers who furnished returns in FORM GSTR-3B for tax periods in the 2019-20 financial year, instead of furnishing statements of self-assessed tax in FORM GST CMP-08, are not required to furnish either the outward supplies statement in FORM GSTR-1 or the CMP-08 statement for all tax periods of that financial year; the amendment takes effect 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.
Return compliance: taxpayers filing GSTR-3B exempted from furnishing GSTR-1 or CMP 08 for the 2019-20 financial year.
Taxpayers who furnished returns in FORM GSTR-3B for tax periods in the 2019-20 financial year, instead of furnishing statements of self-assessed tax in FORM GST CMP-08, are not required to furnish either the outward supplies statement in FORM GSTR-1 or the CMP-08 statement for all tax periods of that financial year; the amendment takes effect retrospectively from 21 March 2020.
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