Waived off requirement of GSTR-1 for 2019-20 for tax payers who could not avail option under Noti. No. 022019-STR - 12/2020-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Dated the 27th March, 2020. Notification No. 12/2020-State Tax No.(GHN-24)GST-2020/S.148(27)TH:- In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendment in the Notification of Government of Gujarat, Finance Department, No. (GHN-43)GST-2019/S.148(15)TH dated the 24th April, 2019, Notification No.21/2019- State Tax, namely: In the said notification, in paragraph 2, the following proviso shall be inserted, namely: Provided that the said persons who have, instead of furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under the Gujarat Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial year 2019-20, such taxpayers shall not be required to furnish the statement in outward supply of goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2019-20. 2. This notification shall be deemed to have come into force with effect from the 21st day of March, 2020. By order and in the name of the Governor of Gujarat, K R Rathava Under Secretary to Government.