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.

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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.