Composition Taxpayers Can Now File a NIL Form CMP-08 Via SMS

The Goods and Services Tax Network (GSTN) has enabled an SMS filing facility for Composition taxpayers to submit their Nil Form CMP-08 statements. Previously, filing of Form CMP-08 could only be done online on the GST portal. A Nil Form CMP-08 needs to be filed by a taxpayer for a quarter if there are no outward supplies made, no liability due to reverse charge (including a reverse charge on the import of services), and no other liability for the quarter that the return is being filed.

There are certain conditions that the taxpayer will need to fulfil, in order to file a Nil Form CMP-08 by SMS. The conditions include:

  • The taxpayer must be registered as a Composition taxpayer, either by filing Form GST REG-01, or by opting into the Composition levy by filing Form GST CMP-02.
  • The taxpayer should have filed all the applicable statements in Form CMP-08 for the previous quarter.
  • The authorised signatory should be registered on the GST portal, along with his phone number.
  • There must be no Form CMP-08 data on the GST portal that is in the ‘save’ stage.

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It is important to note that all authorised representatives for a particular GSTIN, with a unique mobile number, can file a Nil Form CMP-08 through SMS. The return should be filed by the 18th of the month succeeding the quarter. The steps to file a Nil Form CMP-08  are as follows:

  • Send an SMS to the number 14409 in the format – NIL<space>Return Type<space>GSTIN<space>Return Period. 

For example: If you wish to file a Nil return for the period Oct-Dec 2020, and your GSTIN is 07AQDPP8277H8Z6, you need to type “NIL C8 07AQDPP8277H8Z6 122020” and send it to 14409.

  • You will receive a verification code, which will again need to be sent to the same number 14409 to confirm the filing of the Nil Form CMP-08. The SMS will need to be sent in the format – CNF<space>Return Type<space>Verification Code.

For example: If the verification code you receive is 244612, then type “CNF C8 244612” and send it to 14409.

  • After the successful validation of the verification code, the GST Portal will send an ARN back to the same mobile number, as well as on the registered email ID of the taxpayer, to confirm the successful Nil filing of Form GST CMP-08.

For any clarifications/feedback on the topic, please contact the writer at

athena.rebello@cleartax.in

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