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Filing NIL Form CMP-08 through SMS on GST Portal

  • A Composition taxpayer may now file NIL statement in Form GST CMP-08 for a quarter, through an SMS, apart from filing it through online mode, on GST Portal, if there is no-
    • outward supplies;
    • liability due to reverse charge (including import of services); and
    • other tax liability for the quarter, for which the statement is being filed.
  • To file NIL Form GST CMP-08 through SMS, the taxpayer must fulfil following conditions:
    • Taxpayer must be registered as composition taxable person (by filing Form GST REG-01) or the taxpayer might have opted for composition levy by filing Form GST CMP-02.
    • Taxpayer must have filed all the applicable statements in Form GST CMP-08 for the previous quarters.
    • Authorized signatory and his phone number must be registered on the GST Portal.
    • There must not be any data in save stage, in online version of Form GST CMP-08, on the GST Portal.
  • NIL Form CMP-08 for a tax period must be filed by the taxpayer, Steps to File Nil Form GST CMP-08 through SMS are as below:
    • Send SMS to 14409 number to file Nil Form CMP-08 i.e. NIL<space>Return Type<space>GSTIN<space>Return Period (Example i.e. NIL C8 02ALSPB02DZ6 092020).
    • Send SMS again on the same number 14409 with Verification Code received to confirm filing of Nil Form CMP-08 i.e. CNF<space>Return Type<space>Verification Code (if code is 123465), (Example i.e. CNF C8 123465)
    • After successful validation of “Verification Code", GST Portal will send back ARN to same mobile number and on registered e-mail ID of the taxpayer to intimate successful Nil filing of Form GST CMP-08.
  • All the authorized representatives for a particular GSTIN, with unique mobile number can file NIL Form GST CMP-08 through SMS.
  • The due date for filing of Form GST CMP-08 is 18th of the month following the quarter.
See the related post : Filing NIL Form GSTR-1 through SMS


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