Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate)

Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) https://www.taxtmi.com/notifications?id=133996 Taxpayers who filed returns in FORM GSTR-3B instead of furnishing the statement in FORM GST CMP-08 for tax periods in the financial year 2019-20 are not required to furnish outward supply statements in FORM GSTR-1 or the statement in FORM GST CMP-08 for all tax periods in that financial year; the amendment is effective retrospectively from 21 March 2020. en-us Fri, 22 May 2020 00:00:00 +0530 Tue, 01 Sep 2020 14:54:00 +0530 TaxTMI RSS Generator Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) https://www.taxtmi.com/notifications?id=133996 Taxpayers who filed returns in FORM GSTR-3B instead of furnishing the statement in FORM GST CMP-08 for tax periods in the financial year 2019-20 are not required to furnish outward supply statements in FORM GSTR-1 or the statement in FORM GST CMP-08 for all tax periods in that financial year; the amendment is effective retrospectively from 21 March 2020. Notifications GST - States Fri, 22 May 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133996