CBIC Waives GSTR-1 for Persons who Couldn’t Opt for Composition Scheme

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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)

Notification No 12 Dated 23.03.20

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