Notification No. 12/2020
Date: March 21, 2020
Subject: Relaxation from furnishing GSTR-1 and CMP-08 for composition taxpayers filing GSTR-3B
Description:
Amends Notification No. 21/2019–Central Tax to provide relief to certain composition taxpayers. Exempts taxpayers who have filed GSTR-3B instead of CMP-08 during FY 2019–20 from furnishing GSTR-1 and CMP-08 for that year. Avoids duplication of compliance for the same tax periods.
Effective Date: 21.03.2020
Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019