About Nil Form CMP-08

Q.1 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.2 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.3 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.

About Filing Nil Form CMP-08 through SMS

Q.4 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.5 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.

Q.6 Who is authorized to file Nil Form CMP-08 through SMS, on behalf of the taxpayer?

Ans: All the authorized representatives, for a particular GSTIN, are allowed to file Nil Form CMP-08 through SMS.

Note:

  • If more than one Authorized Signatories/ Representatives have the same mobile number registered on the GST Portal, such Authorized Signatories cannot file Nil Form CMP-08 through SMS. In such scenario, Authorized Signatory first need to update their mobile number on the GST Portal, through non-core amendment process, by giving unique mobile number for every authorized signatory for that requested GSTIN.
  • Any Authorized Signatory/ Representative with unique mobile number registered on the GST Portal, can file Nil Form CMP-08 through SMS.

Q.7 I am an Authorized Signatory and my mobile number has been registered for more than one GSTIN. Can I file Nil Form CMP-08, through SMS for all these GSTINs?

Ans: Yes, you can file Nil Form CMP-08, through SMS for all GSTINs, for whom you are an Authorized Signatory, from the same mobile number.

Q.8 My Authorized Signatories have been reset by the Tax Official. Can I file Nil Form CMP-08 through SMS?

Ans: In case, your Authorized Signatories have been reset by the Tax Official, you need to first reactivate your User ID by navigating to GST Portal > Login > here link. Click here to know more about it.

Post reactivating your User ID, you can file Nil Form CMP-08 through SMS.

Help SMS Format

Q.9 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

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

Filing Nil Form CMP-08 through SMS

Q.10 How can I file Nil Form CMP-08 through SMS?

Ans: To file Nil Form CMP-08 through SMS, follow the below mentioned steps:

a. Let’s take an example that contains steps for filing Nil Form CMP-08 for quarter April to June 2020 for the same GSTIN (08ACQPG4437PKZE) for user information.

S.No. Step-List SMS Format Example
1. Send SMS to 14409 number to file Nil Form CMP-08. NIL space<Return Type>space<GSTIN>space<Return Period> For Quarterly Filing of Nil Form CMP-08 for Tax Period Apr-Jun 2020:

NIL C8 08ACQPG4437PKZE 062020

2. After receiving the SMS, GST Portal will check for the validations.

Note:

  •  If validations for filing Nil Form CMP-08 are satisfied, you will receive a “Verification CODE” on the same mobile number from which you have sent the SMS to complete the filing process.
  • If validations for Nil filing are not satisfied, you will receive appropriate response/ error message on the same mobile number from which you have sent the SMS.

Note: Verification Code is usable only once and will expire within 30 minutes. Please do not share it with anyone.

3. Send SMS again on the same number 14409 with Verification Code (For Example: Verification Code received here is 122058) to confirm filing of Nil Form CMP-08.

Note: Taxpayers are required to compose a new text message to send it to 14409.

CNF space<Return Type>space<Code> CNF C8 122058
4 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 CMP-08.

b. The above is illustrated as texts images as given below:

How do I get help on Nil Form CMP-08 filing through SMS Image 2

Q.11 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.12 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

Verification Code

Q.13 What is the validity of Verification Code?

Ans: Verification Code is valid for 30 minutes.

Q.14 Verification Code consists of how many digits?

Ans: Verification Code consists of 6 numeric digits only.

Q.15 Can I use Verification Code multiple times?

Ans: No, Verification Code is usable only once.

Q.16 Is SMS text case sensitive, in case of filing Nil Form CMP-08 through SMS?

Ans: No, SMS text is not case sensitive.

Q.17 I have received a message that my mobile number has been blocked for 24 hours. Why?

Ans: In case, incorrect Verification Code is provided more than three times during a day, the GSTIN and Mobile number combination for that particular day, will be blocked for filing of Nil Form CMP-08 through SMS. You can try filing Nil Form CMP-08, through SMS, after 24 hours.

However, you can login to the GST Portal to continue filing of Nil Form CMP-08, through online mode. You can file Nil Form CMP-08 for another GSTIN, if you have authorized signatory for those GSTINs.

Q.18 I have sent correct Verification Code, but I have received SMS that the code is not valid. Why?

Ans: It is possible that your Verification Code has expired. You can send SMS again, in the desired format, to receive a new Verification Code. To send SMS again please wait for at least 5 minutes after generating of any new Verification Code.

Note: When you generate fresh Verification Code, previous Verification Code becomes invalid. In such case, you will have to provide new Verification Code to file Nil Form CMP-08 through SMS.

Post Filing of Nil Form CMP-08 through SMS

Q.19 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.20 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.

Q.21 I have filed Nil Form CMP-08 through SMS. Can I revise the filed statement for the requested tax period?

Ans: No, you cannot revise filed Nil Form CMP-08, for the requested tax period, after filing it through SMS.

Q.22 From where can I track the status of my filed Form CMP-08 statement?

Ans: Navigate to Services > Returns > Track Return Status option to track the status of your filed Form CMP-08 statement on the GST Portal.

****

Disclaimer: The contents of this article are for information purposes only and does not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up.  The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

Source- gst.gov.in

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