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.

FAQs > Troubleshooting Errors (Form CMP-08 through SMS)

Error Messages, Description and Solution

1. What are the various error messages, their description and solution?

S.No. Error/Information message Error/ Information Description Solution
1 Invalid input. For Help on GSTR-1, send: HELP R1 For Help on GSTR-3B, send: HELP 3B For Help on CMP-08, send: HELP C8 To 14409. This message is received when the Keyword (NIL, CNF or HELP) is not as per standard format i.e. there is an issue with keyword NIL, CNF or HELP. Once you receive this message, you need to send the message in correct format for keyword NIL, CNF or HELP, as given below.

  • NILspace<ReturnType>space<GSTIN>space<Return Period>
  • CNFspace<Return Type>space<Code>
  • HELPspace<Return Type>
2 Incorrect message format.

For Help on GSTR-1, send: HELP R1

For Help on GSTR-3B, send: HELP 3B

For Help on CMP-08, Send: HELP C8

To 14409.

This message is received, in case HELP keyword is sent in incorrect format to get Help related to filing Form CMP-08. Once you receive this message, you need to send an SMS in format as

HELPspace<Return Type> to get Help related to filing Nil Form CMP-08.

3 To file NIL return of GSTIN for Apr-Jun 2020: NIL C8 07CQZCD1111I4Z7 062020

To confirm Nil filing:

CNF C8 CODE

More details on www.gst.gov.in.

This message is received when NIL and CNF SMS is not sent in standard format for filing Nil Form CMP-08 through SMS. The incorrect format can be in form of:

  1. Incorrect GSTIN structure; or
  2. Incorrect Return period; or
  3. Incorrect Return type
Once you receive this message, you need to send NIL message again as per below format:

  • NILspace<Return Type>space<GSTIN>space<Return Period>
  • CNFspace<Return Type>space<Code>

 

And send it to 14409 with correct GSTIN Structure, Return Period or Return Type.

4 Request failed. Incorrect message format.

Retry as: NIL <Return Type> <GSTIN> <Period>

To file NIL C8 for Apr-Jun 2020:

NIL C8

07CQZCD1111I4Z7 062020

Send to 14409

This message is received when NIL SMS is not sent in standard format for filing Nil Form CMP-08 through SMS. The incorrect format can be in form of:

  1. Incorrect GSTIN structure; or
  2. Incorrect Return period; or
  3. Incorrect Return type
Once you receive this message, you need to send NIL message again as per below format:

NILspace<Return Type>space<GSTIN>space<Return Period>

And send it to 14409 with correct GSTIN Structure, Return Period or Return Type.

5 Request failed. Incorrect return type. Retry as: NIL <R1/3B/C8> <GSTIN> <Period>. To file NIL C8 for Mar 2020: NIL C8 07CQZCD1111I4Z7 062020. Send to 14409. This message is received when return type is not as per standard format like:

  1. Incorrect Return type; and
  2. Correct GSTIN structure; and
  3. Correct Return Period
Once you receive this message, you need to send NIL message again as per below format:

NILspace<Return Type>space<GSTIN>space<Return Period>

 

And send it to 14409 with correct GSTIN Structure, Return Period or Return Type.

6 Request failed. Invalid GSTIN. Please retry with valid registered GSTIN. This message is received when GSTIN format is incorrect or GSTIN is not registered on the GST Portal. Once you receive this message, you need to send SMS with valid GSTIN, which is registered on the GST Portal.
7 Request failed. Mobile number not registered for 11AAAAA1111A1ZA. Please retry with registered mobile number or update mobile number on GST Portal. This message is received when Mobile number is not registered for that particular GSTIN. Once you receive this message, you need to initiate Nil filing of Form CMP-08 through SMS from the registered mobile number of the persons authorized to file returns for that particular GSTIN. Or, you can update the mobile number of the authorized signatory on the GST Portal, through non-core amendment process or file online.
8 Request failed. Same mobile number is registered for multiple signatories of 11AAAAA1111A1ZA. Please retry post updating mobile number on GST portal. This message is received when Mobile number is registered for more than one authorized signatory for that particular GSTIN. Same mobile number can’t be used by multiple authorized signatories, for the requested GSTIN, for filing Nil Form CMP-08. In such scenario, you first need to update the mobile number of the authorized signatory on the GST Portal, through non-core amendment process, by giving unique mobile number for every authorized signatory for that requested GSTIN.

 

Note: Same mobile number can be used for filing Nil Form CMP-08 for other GSTINs.

9 Request failed. 11AAAAA1111A1ZA is not a composition taxpayer during the requested tax period. Please retry with another GSTIN or tax period. This message is received if GSTIN mentioned in SMS is not a composition taxpayer for that particular return period, on GST Portal. To file Nil Form CMP-08 through SMS, GSTIN has to be registered as a composition taxpayer, for that particular return period. You can check on the GST Portal, if the GSTIN, during the requested tax period is registered as composition taxpayer.

 

10 Request failed. 11AAAAA1111A1ZA was cancelled prior to requested tax period 062020. Please retry with another GSTIN or tax period. This message is received, if the GSTIN was already cancelled, from a date prior to return period for which the Nil Form CMP-08 is being filed. Nil Form CMP-08 cannot be filed for a particular tax period, if GSTIN was cancelled from a date prior to the requested tax period. Try filing Nil Form CMP-08, for some other tax period, when GSTIN registration was active.
11 Request failed. Requested tax period 062020 is prior to date of registration for 11AAAAA1111A1ZA. Please retry with another GSTIN or tax period. This message is received, if the period for which Nil Form CMP-08 is being filed, is before the date of registration for the GSTIN. Nil Form CMP-08 cannot be filed for the period, if the requested tax period is prior to date of registration. Try filing Nil Form CMP-08, for some other tax period, on or after the date by when registration was active.
12 Request failed.

Taxpayer is required to file return for third month of quarter.

Retry as: To file NIL C8 for Q1 2020: NIL C8 07CQZCD1111I4Z7 062020

Send to 14409.

This message is received when taxpayer is trying to file Nil Form CMP-08 for first two months of a quarter. Form CMP-08 is filed quarterly.

For filing of Nil Form CMP-08 for Tax Period Apr-Jun 2020:

NIL C8 07CQZCD1111I4Z7 062020,

i.e. last month of the quarter is to be sent in mmyyyy format.

13 Request failed. CMP-08 for requested tax period 062020 has already been filed for 11AAAAA1111A1ZA. Please retry with different GSTIN or tax period. This message is received when return / statement of a tax period has already been filed for that GSTIN. If the taxpayer has already filed Form CMP-08 for the requested tax period, then Nil Form CMP-08 can’t be filed again through SMS for that particular return period.
14 Request failed. C8 for previous period not filed for 11AAAAA1111A1ZA

Please retry after filing the same.

This message is received when taxpayer has not filed Form CMP-08 for previous tax period. You need to file previous tax period statement and then file Nil Form CMP-08 through SMS for the return period.
15 Request failed. Saved data exist for tax period 062020 for 11AAAAA1111A1ZA. Please continue return filing on www.gst.gov.in. This message is received in case:

  • GSTIN provided is not eligible for filing Nil Form CMP-08, due to saved data in your Form CMP-08, on GST Portal during NIL request or
  • GSTIN provided is not eligible for filing Nil Form CMP-08 due to saved data in your Form CMP-08, on GST Portal during CNF request
Once you receive this message, it means that you have some saved data in your Form CMP-08, on GST Portal. Therefore, you need to continue filing of your Form CMP-08 through online mode on GST Portal after log in or delete the saved data from GST Portal and then initiate Nil Form CMP-08 filing through SMS.

 

16 Request failed. Incorrect format or Code Mismatch. Retry as: CNF C8 <CODE> Send to 14409. Mobile no. would be blocked for 24hrs in case of 3 continuous failure. This message is received when taxpayer sends SMS in invalid format or with incorrect code. Once you receive this message, you need to send the SMS in prescribed format and with correct Validation Code, to file Nil Form CMP-08. In case, mismatch for Verification Code happens for 3 times continuously, then that particular mobile number will be blocked for 24 hours from filing NIL Form CMP-08 for this particular GSTIN.
17 Request failed. Incorrect form type. Please retry as: CNF C8 <CODE> Send to 14409. Mobile number would be blocked for 24hrs in case of 3 continuous failure. This message is received, in case, return type sent with code is different from return type for which request was sent earlier.

For example, the code was created against a Nil filing request for Form CMP-08 but confirmation message received was used for filing nil Form GSTR-3B.

Once you receive this message, you need to send a SMS in format as

CNFspace<Return Type>space<Code> to confirm filing of Nil Form CMP-08 on the code received.

18 Request Failed. Incorrect Message Format. Retry with correct format. For R1/3B/C8: CNF <R1/3B/C8> <CODE> Send to 14409. This message is received when CNF CODE is not as per the specified format.

 

Once you receive this message, you need to send a SMS in format as

CNFspace<Return Type>space<Code> to confirm filing of Nil Form CMP-08 on the code received.

19 Request failed. Invalid or expired Code.

Retry as: NIL <R1/3B/C8> <GSTIN> <Period>. To file NIL C8 for Mar 2020:

NIL C8 07CQZCD1111I4Z7 032020.

Send to 14409.

This message is received in case you have sent SMS:

  • With Verification Code post expiration of the request for filing Nil Form CMP-08 or
  • With Verification Code without creation of the request for filing Nil Form CMP-08
Once you receive this message, you need to send a SMS in format as

NILspace<Return Type>space<GSTIN>space<Return Period> to initiate filing of Nil Form CMP-08.

 

In case, mismatch for Verification Code happens for 3 times continuously, then that particular mobile number and GSTIN combination will be blocked for 24 hours.

20 Your last request for 11AAAAA1111A1ZA, CMP-08, tax period 062020 is under process; generation of code may take up to 5 min. This message is received when another request for Verification Code is sent by you and the previous request (GSTIN+Tax period) for Nil filing is still in process for the generation of code and code is not yet generated. There may be a chance that the code is yet to be generated. Once you receive this message, you need to wait for 5 minutes to send another request for Verification Code. Even after waiting for 5 minutes, if you do not receive code, then you can request for a new code.
21 Request failed. You have exceeded maximum number of attempts for the day. Please try again after 24hrs. You may continue to file return on www.gst.gov.in. This message is received when repeated SMS in incorrect format is sent from same mobile number for 50 times and then registered mobile number gets blocked for 24 hours.

 

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 also try filing Nil Form CMP-08, through SMS, using another authorized signatory’s registered mobile number.

22 Your last request for <GSTIN>, form <C8>, tax period <return period> is under process; generation of code may take up to 5 min. This message is received when Authorized Signatory sends same request for code generation, while the previous request is still being processed for code generation. Once you receive this message, you need to wait for 5 minutes to send another request for Verification Code. Even after waiting for 5 minutes, if you do not receive code, then you can request for a new code
23 Request failed. An existing request is under process for <GSTIN>, form type <C8> and Period <return period>. Please try again later. This message is received when Authorized Signatory sends a new request for code generation while the previous request is still in process for the GSTIN. Once the Authorized Signatory receives this message, he/she must wait for some time until the previous request sent by is processed to file Nil Form CMP-08.
24 Please confirm the Nil filing using code received. In case of non-receipt of code please try again after 5 min. This message is received when the request for Verification Code is sent again by you within 5 minutes of sending the SMS for generation of code and code is already sent by the GST portal. Once you receive this message, you need to wait for 5 minutes before sending a request for generation of code, as the GST portal has already generated the code and has sent it to your mobile number.
25 Request failed. An existing request is under process for 11AAAAA1111A1ZA, CMP-08 and tax period 032020. Please try again later. This message is received, in case, two authorized signatories send parallel requests to file Nil Form CMP-08 for same GSTIN and return period and the request sent earlier is still being processed. Once 2nd authorized signatory receives this message, he/she must wait for some time until the previous request sent by 1st authorized signatory is processed to file Nil Form CMP-08.

 

You can also check with other authorized signatories, in case, they have sent the request for filing Nil Form CMP-08 from their mobile number for that GSTIN.

26 Request failed. 11AAAAA1111A1ZA  is not a composition taxpayer during the requested return period. Please retry with another GSTIN or tax period. This message is received when nil filing is initiated by taxpayers who are other than regular/composition like TDS/TCS/NRTP/OIDAR/ISD during the requested return period. To file Nil Form CMP-08 you need to be under composition scheme during the requested return period.
27 Nil filing request for 11AAAAA1111A1ZA for period 062020 could not be processed. Please try again or continue to file return on www.gst.gov.in.

 

This message is received when Verification Code validation fails due to technical issues on GST Portal. Once you receive this message, wait for some time and try filing Nil Form CMP-08 again, if you do not receive any ARN for Nil Filing of Form CMP-08.
28 Request failed. Please activate your User ID on GST portal. Retry as below: To file NIL C8 of GSTIN for Mar 2020: NIL C8 07CQZCD1111I4Z7  032020 Send to 14409. This message is received in case the taxpayer has not activated/reactivated their USER ID on the GST Portal. If taxpayer has changed the authorized signatory, then he/she has to reactivate the USER ID on GST Portal, to file Nil Form CMP-08 through SMS.

Further, for a new taxpayer also, USER ID has to be activated on the GST Portal, before attempting to file Nil Form CMP-08 through SMS.

29 Request failed. CMP-08 can be filed only on or after 1st of month following the tax period 062020. Please try with another GSTIN or tax period. This message is received in case you try to file Nil Form CMP-08 before 1st of the month following the quarter for which the statement is being filed Once you receive this message, you need to file Nil Form CMP-08 on or after 1st of the month following the quarter for which the statement is being filed.

For example, Nil Form CMP-08 for the quarter of July to September can be filed from 1st October onwards.

30 You have exceeded maximum number of attempts for <GSTIN>. Please try again after 24hrs. Continue filing return for another GSTIN or on www.gst.gov.in. This message is received when incorrect code is provided continuously for 3 times. This combination of GSTIN and mobile number gets blocked for 24 hours. 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 continue filing return for another GSTIN from same mobile number.

****

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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