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CBIC has waived off filing of GSTR-1 & CMP-08 for F.Y. 2019-20 in special cases

June 24, 2020
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CBIC has exempted the requirement to file GSTR-1 and CMP-08 for F.Y. 2019-20 for those persons who were eligible to avail of the option of special composition scheme as per Notification No. 2/2019-Central Tax (Rate) dated 7-3-2019, has filed GSTR-3B instead of statement containing details of payment of self-assessed tax in Form CMP-08.
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