Circular No.ES/278/2019-20 24th March, 2020
To: Members of the Council
Sub.: CBIC 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
Dear Member,
CBIC has issued Notificationo.12/2020-Central Tax dated 23rd March, 2020 waiving 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.
Members may kindly make a note of the above.
Thanking you,
Yours faithfully,
S. BALARAJU
EXECUTIVE DIRECTOR