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

Deepak Pateliya October 29, 2020

👉  A Composition taxpayer has now provided with the option to file NIL statement in Form GST CMP-08 for quartely , through an SMS, instead of filing it through online mode, on the GST Portal.

👉 To file NIL Form GST CMP-08 by the SMS mode , the taxpayer must fulfil these conditions stated below :

  1. Taxpayer must be registered on GST Portal as composition taxable person (by filing Form GST REG-01) or the taxpayer should have opted for composition levy (by filing Form GST CMP-02).
  2. Taxpayer must have filed all the previous period quarter returns in Form GST CMP-08(s).
  3. Authorized signatory's phone number must be registered on the GST Portal for availing this benefit.
  4. Importantly there should not be any data in saved, in online version of Form GST CMP-08, on the GST Portal.

👉  The NIL return Form CMP-08 for a tax period must be filed by the taxpayer, only if there's no:

  1. Outward supplies for the particular quarter.
  2. Liability because of reverse charge for the particular quarter(including import of services). 
  3. Other liabilities for the quarter, that the statement is being filed should be NIL.

👉  Steps to File NIL Form GST CMP-08 through SMS Mode are stated below:

  • Send SMS to 14409 number to file Nil Form CMP-08 i.e. " NIL space Return Type space GSTIN space Return Period "
  • (For Example: NIL Filing for Tax Period April to June 2020: NIL C8 07AQDPP8277H8Z6 062020)
  • "Send SMS again on the same number 14409 with Verification Code to verify 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 the successful validation of “Verification Code", on GST Portal will remit ARN to same mobile number and on the registered e-mail ID of the taxpayer to intimate the successful NIL Return filing of Form GST CMP-08.

👉  All the authorized representatives for there selected GSTIN, with only unique mobile number can file NIL Return Form GST CMP-08 through SMS Mode.

👉  The maturity period for filing of this type of NIL Return Form GST CMP-08 is 18th of the  month next to that quarter.

For more details on filing NIL Return Form GST CMP-08 on the GST Portal Click the below link: (Click)

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