1. 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.
2. To file NIL Form GST CMP-08 through SMS, the taxpayer must fulfil following conditions:
(i) 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).
(ii) Taxpayer must have filed all the applicable statement(s) in Form GST CMP-08 for the previous quarter(s).
(iii) Authorized signatory and his/ her phone number must be registered on the GST Portal.
(iv) There must not be any data in save stage, in online version of Form GST CMP-08, on the GST Portal.
3. NIL Form CMP-08 for a tax period must be filed by the taxpayer, if there is no:
(i) outward supplies;
(ii) liability due to reverse charge (including import of services); and
(iii) other tax liability for the quarter, for which the statement is being filed.
4. Steps to File Nil Form GST CMP-08 through SMS are as below:
(i) Send SMS to 14409 number to file Nil Form CMP-08 i.e. NIL space Return Type space GSTIN space Return Period
(ii) Send SMS again on the same number 14409 with Verification Code to confirm filing of Nil Form CMP-08
(iii) 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.
5. All the authorized representatives for a particular GSTIN, with unique mobile number can file NIL Form GST CMP-08 through SMS.
6. The due date for filing of Form GST CMP-08 is 18th of the month following the quarter.