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. Composition scheme is specially designed for small taxpayers, to get rid of complex GST framework and compliances. Small registered taxpayers can pay tax at fixed rate on the basis of their turnover. For every quarter – has to file Form GST CMP-08, online on the portal, till 18th of month succeeding the quarter.
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.
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.
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.
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.
For more details on filing Nil Form GST CMP-08 on the GST Portal Click here.
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