12/2020-Central Tax ,dt. 23-03-2020 Waiver of GSTR-1 for taxpayers who could'nt opt for composition
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)
Link Below:
http://cbic.gov.in/htdocs-cbec/gst/notfctn-12-central-tax-english-2020.pdf