Authority and Scope:
Amendment made under section 148 of the CGST Act, 2017.
Pertains to notification No. 21/2019-Central Tax, dated April 23, 2019.
Key Change:
Insertion of a proviso in paragraph 2 of the notification.
Taxpayers who filed GSTR-3B instead of FORM GST CMP-08 for FY 2019-20 exempt from filing FORM GSTR-1.
Exemption Details:
Taxpayers relieved from furnishing details of outward supplies or self-assessed tax payment statement for all tax periods in FY 2019-20.
Compliance Relief:
Aims to simplify compliance procedures for eligible taxpayers.
Reduces the burden of filing multiple forms for certain categories.
Effective Date:
Effective upon publication in the Gazette of India.
Pramod Kumar, Director, Government of India