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Filing NIL Form CMP-08 statement through SMS on GST Portal

1. 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.

2. 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 statement(s) in Form GST CMP-08 for the previous quarter(s).
• Authorized signatory and his/ her 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.

3. NIL Form CMP-08 for a tax period must be filed by the taxpayer, 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.

4. Steps to File Nil Form GST CMP-08 through SMS are as below:
• Send SMS to 14409 number to file Nil Form CMP-08 ie NIL space Return Type space GSTIN space Return Period.
(For example for NIL Filing for Tax Period Apr-Jun 2020:
NIL C8 07AQDPP8277H8Z6 062020)
Send SMS again on the same number 14409 with Verification Code to confirm filing of Nil Form CMP-08
(For Example: If Verification Code received here is 324961: CNF space Return Type space Code - CNF C8 324961)

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.

5. All the authorized representatives for a particular GSTIN, with unique mobile number can file NIL Form GST CMP-08 through SMS

6. The due date for filing of Form GST CMP-08 is 18th of the month following the quarter.

7. For more details on filing Nil Form GST CMP-08 on the GST Portal Click this link:
https://tutorial.gst.gov.in/userguide/returns/index.htm =FAQs_SMS.htm

Resources : Finance Department Notification No. GHN-99-GSTR-2020/S.164-65-Th dated 21.10.2020

Goods and Services Tax Goods & Service Tax (GST) Returns FAQ Manual