Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate)

Last updated: 23 March 2020

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This notification provides relief for taxpayers who intended to opt for the special composition scheme but missed the deadline. If you mistakenly filed FORM GSTR-3B instead of FORM GST CMP-08 for the financial year 2019-20, you will not be required to file FORM GSTR-1 or FORM GST CMP-08 for that entire financial year. This amendment aims to simplify compliance for those affected.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 12/2020 Central Tax New Delhi, the 21st March, 2020 G.S.R......(E). In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes

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FAQ :

This notification waives the requirement for certain taxpayers to furnish FORM GSTR-1 for the financial year 2019-20. This applies to those who could not opt for the special composition scheme.

Taxpayers who intended to use the special composition scheme but instead furnished FORM GSTR-3B for the financial year 2019-20, instead of the required FORM GST CMP-08.

Taxpayers who meet the criteria will not be required to furnish FORM GSTR-1 or FORM GST CMP-08 for all tax periods within the financial year 2019-20.

The correct form for furnishing details of payment of self-assessed tax under the special composition scheme was FORM GST CMP-08.

The alternative form that was mistakenly filed by affected taxpayers is FORM GSTR-3B.