To file NIL Form GST CMP-08 through SMS, the
taxpayer must fulfill following conditions:
o 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).
o Taxpayer must have filed all the applicable
statement(s) in Form GST CMP-08 for the previous quarter(s).
o Authorized signatory and his/ her phone number
must be registered on the GST Portal.
o 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:
o outward supplies;
o liability due to reverse charge (including
import of services); and
o 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:
o 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)
o 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)
o 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.
Source : https://www.gst.gov.in/newsandupdates/read/409
Disclaimer : Just for knowledge purpose. I will be nowhere liable for any use.
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