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