Notification No. 12/2020
Date: March 21, 2020
Subject: Relaxation for composition taxpayers who filed FORM GSTR-3B for FY 2019–20
Description:
This notification amends Notification No. 21/2019 – Central Tax to provide relief to composition taxpayers who have filed FORM GSTR-3B instead of CMP-08 for FY 2019–20. Such taxpayers are exempted from filing FORM GSTR-1 and CMP-08 for the said financial year. The amendment avoids duplication of compliance.
Amendment:
This notification amends notification No. 21/2019