Amendment in GST Filing Requirements

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