GSTN issued FAQ on filing nil Form GST CMP-08 through SMS

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The GSTN has issued Frequently Asked Question (“FAQ”) on the filing of Nil Form GST CMP-08 through SMS on the GST Portal. Some important FAQ are discussed as hereunder:-

1. About Nil Form CMP-08

Q. When can Form CMP-08 be filed as Nil?

Ans. Form CMP-08 can be filed as a nil statement if there are no outward supplies, any liability due to reverse charge (including import of services) and any other tax liability for the quarter, for which the statement is being filed.

Q. Is filing of Form CMP-08 as Nil statement mandatory?

Ans. Filing of Form CMP-08 is mandatory for all taxpayers who have opted to pay tax under composition scheme, even if there is no business activity in any particular tax period. So, for such tax period(s), the statement can be filed as NIL (if all conditions for filing Nil Form CMP-08 are satisfied).

Q. From which date onwards can I file Nil Form CMP-08 for a tax period?

Ans. You can file Nil Form CMP-08 on quarterly basis and its due date is 18th of the month succeeding the quarter. For example, Nil Form CMP-08 for the quarter of July to September can be filed from 1st October onwards.

2. About Filing Nil Form CMP-08 through SMS

Q. Can I file Nil Form CMP-08 through SMS, instead of filing online through GST Portal?

Ans. Yes, you can file Nil Form CMP-08 through SMS, instead of filing it through online mode on GST Portal.

Q. Who is eligible to file Nil Form CMP-08 through SMS?

Ans. Any taxpayer who fulfills below conditions, are eligible to file Nil Form CMP-08, through SMS:

  • Taxpayers must be registered as composition taxable person through Form GST REG-01 or taxpayers who have opted for composition levy through Form GST CMP-02.
  • Taxpayer must have filed all the applicable 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 CMP-08, on the GST Portal.

3. Help SMS Format

Q. How do I get help on Nil Form CMP-08 filing through SMS?

Ans. You need to send SMS in below format to get help related to filing Nil Form CMP-08 through SMS to 14409: SMS Format: HELP space<Return Type>

Example: HELP C8

4. Filing Nil Form CMP-08 through SMS

Q. I have saved my data/summary for a particular return period on the GST Portal. Can I file Nil Form CMP-08 through SMS for that period?

Ans. You cannot file Nil Form CMP-08 through SMS, for the tax period, for which you have saved data/summary on the GST Portal. If you have some saved data in your Form CMP-08 on GST Portal, you need to either file your Form CMP-08 through online mode on GST Portal or delete the saved data from the portal and then file Nil Form CMP-08 through SMS.

Q. Is there any difference in filing Nil Form GSTR-1, GSTR-3B and CMP-08 through SMS?

Ans. There is no difference in filing Nil Form GSTR-1, GSTR-3B and CMP-08 through SMS except the return type format. Return type format for Form GSTR-1 is R1, for Form GSTR-3B is 3B and for Form CMP-08 is C8, as given in table below:

Send SMS to 14409 for

Filing Form GSTR-1 Filing Form GSTR-3B

Filing Form CMP-08

Getting Help Assistance

Help R1

Help 3B

Help C8

Filing Nil Return

Monthly Filing – NIL R1 07AQDPP8277H8Z6 042020

Quarterly Filing – NIL R1 07AQDPP8277H8Z6 062020

NIL 3B 07AQDPP8277H8Z6 042020

 

NIL C8 07AQDPP8277H8Z6 062020

Sending Verification Code

CNF R1 324961

CNF 3B 324961

CNF C8 324961

For help on filing Nil Form GSTR-3B by SMS, click here.

For help on filing Nil Form GSTR-1 by SMS, click here.

5. Verification Code

Q. What is the validity of Verification Code?

Ans. Verification Code is valid for 30 minutes.

Q. Verification Code consists of how many digits?

Ans. Verification Code consists of 6 numeric digits only.

Q. Can I use Verification Code multiple times?

Ans. No, Verification Code is usable only once.

6. Post Filing of Nil Form CMP-08 through SMS

Q. What will happen after successful filing of Nil Form CMP-08, through SMS?

Ans. After successful filing of Nil Form CMP-08, through SMS:

  • ARN will get generated.
  • The status of Form CMP-08 will change to Filed on GST Portal.
  • An SMS and e-mail will be sent to the e-mail and mobile number of the primary authorized signatory.
  • In case, sender is an authorized signatory but not the primary authorized signatory, SMS will be sent to his/her mobile number also.

Q. I have filed Nil Form CMP-08 through SMS. Do I need to login again to the GST Portal to file Nil Form CMP-08?

Ans. Once you have filed Nil Form CMP-08 through SMS, you do not need to login to the GST Portal again to file Nil Form CMP-08. After successful filing of Nil Form CMP-08, through SMS, the status of Form CMP-08 is changed to Filed on GST Portal.

The Complete FAQ can be accessed at: https://tutorial.gst.gov.in/userguide/returns/index.htm#t=FAQs_SMS.htm

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