Return filing concession: taxpayers who filed GSTR 3B need not submit GSTR 1 or CMP 08 for the relevant financial year. Taxpayers who, instead of furnishing the statement of payment of self-assessed tax in FORM GST CMP-08, furnished a return in FORM GSTR-3B for the tax periods in the financial year are not required to furnish the outward supplies statement in FORM GSTR-1 or the CMP-08 statement for all tax periods in that financial year.