Chhattisgarh Amends Tax Rules: FORM GSTR-1 Waived for 2019-20 if GSTR-3B Filed; Effective March 21, 2020.

The Government of Chhattisgarh, through its Commercial Tax Department, has issued a notification amending a previous one to waive the requirement for taxpayers to submit FORM GSTR-1 for the fiscal year 2019-20. This applies to those who could not opt for the special composition scheme under notification No. 2/2019-State Tax (Rate). Instead, taxpayers who submitted a return in FORM GSTR-3B for the relevant tax periods are exempt from furnishing the statement in FORM GST CMP-08 or FORM GSTR-1. This amendment is effective from March 21, 2020.

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