Sms Filing Of Form Cmp 08

The composition scheme dealer is required to file a statement in Form CMP-08 on a quarterly basis. Such a statement is to be filed on or before the 18

th of the month succeeding the end of the quarter. Recently the facility of filing NIL return via SMS is also made available to the filing of the statement in Form CMP-08. Notably, earlier the same facility was made available to filing of return in Form GSTR-3B and Form GSTR-1. The present article briefly explains the said new facility through which the taxpayer can easily file NIL Form CMP-08 via SMS.

Availability of new Sms Filing Of Form Cmp 08 and conditions thereon-

Vide notification no. 79/2020- Central Tax dated 15

th October 2020, the provisions of rule 67A of the Central Goods and Services Tax Rules, 2017 is amended. Accordingly, the facility of NIL filing of return/ statement via short messaging service (SMS) is also made available to Nil statement in Form CMP-08. Thus, the facility of filing of Form CMP-08 through SMS is available only in case of NIL statement. The taxpayer wiling to avail the facility is required to fulfil following conditions-

The facility is available only to the taxpayer who is registered/ opted as-
1. Composition taxable person by applying in Form GST REG-01; or
2. Composition levy by applying in Form GST CMP-02.
The statement in Form GST CMP-08 for the tax period is NIL i.e. there is no outward supplies, no reverse charge liability and no any other tax liability.
The taxpayer should have filed all the statements of the earlier period in Form GST CMP-08 till the previous quarter.
There should not be any saved data in the online version of Form GST CMP-08.
Authorized signatory and mobile number thereon must be registered on the GST portal.

The NIL filing facility is available to the eligible taxpayer only if all the above conditions are satisfied.

Procedure for filing NIL Form CMP-08 via SMS-

The taxpayer needs to follow below steps for filing NIL Form CMP-08 through SMS- STEP 1 – Send SMS to 14409 in format “NIL (space) Return type (space) GSTIN (space) Return period” STEP 2 – SMS will be validated in the GST portal and if ok, validation code will be received. STEP 3 – Send SMS to 14409 with validation code in format “CNF (space) Return type (space) Code”. STEP 4 – On successful validation of the verification code, ARN will be received from the GST portal. The above steps are explained with an illustration- Suppose Mr A, having a GSTIN number 05AQDPB8377H8Z6, wants to file NIL Form CMP-08 via SMS for the quarter July 2020 to September 2020. STEP 1 – Mr A will send an SMS to 14409 in format ‘NIL C8 05AQDPB8377H8Z6 092020’. STEP 2 – The above SMS will be validated in the GST portal. If ok, validation code will be generated. Suppose, the validation code is ‘334971’. STEP 3 – On receipt of the validation code, Mr. A will send a SMS again to 14409 in the format ‘CNF C8 334971’. STEP 4 – On successful submission of the above SMS, ARN will be generated and send back to Mr. A.

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Frequently Asked Questions

Common questions about SMS Filing of NIL Form CMP.

No, you cannot file Form CMP-08 via SMS for any quarter. The SMS filing facility is available only if your Form CMP-08 is a NIL statement, meaning you had no outward supplies, no reverse charge liability, and no other tax liability during that quarter. Additionally, you must have filed all previous CMP-08 statements and should not have any saved data in the online version of the form.

To ensure your authorized signatory and mobile number are registered on the GST portal, you need to log in to your account on the portal and update the relevant details under the 'Registration' section. The authorized signatory must be a valid person listed on your GST registration, and the mobile number should be associated with that person.

To file a NIL Form CMP-08 via SMS, you need to send an SMS to 14409 in the following format: "NIL (space) C8 (space) YOUR_GSTIN (space) RETURN_PERIOD". For example, if your GSTIN is 05AQDPB8377H8Z6 and you want to file for the quarter July 2020 to September 2020, the SMS should read: "NIL C8 05AQDPB8377H8Z6 092020".

After sending the initial SMS to file Form CMP-08, the GST portal will validate the details provided. If everything is correct, you will receive a validation code via SMS. You then need to send another SMS to 14409 in the format "CNF (space) C8 (space) VALIDATION_CODE" to confirm the filing. Upon successful confirmation, you will receive an Acknowledgment Reference Number (ARN) from the GST portal.

No, the SMS filing facility for Form CMP-08 is available only for NIL statements. If you had outward supplies, reverse charge liability, or any other tax liability during the quarter, you cannot file Form CMP-08 via SMS. Instead, you will need to file the form through the online portal following the regular process.

Yes, the deadline for filing Form CMP-08 via SMS or through the online portal is the 18th of the month succeeding the end of the quarter. For example, if you want to file for the quarter July-September 2020, the due date is October 18, 2020.

No, the SMS filing facility for Form CMP-08 is available only for one GSTIN at a time. If you have multiple GSTINs, you will need to file separate SMS requests for each GSTIN for which you want to file a NIL CMP-08 statement.

If you receive an error message while trying to file Form CMP-08 via SMS, it could be due to various reasons, such as incorrect format, invalid GSTIN, or not meeting the eligibility criteria. In such cases, you should carefully review the error message and ensure that you are following the correct procedure and meeting all the conditions mentioned in the article.

No, once you have successfully filed Form CMP-08 via SMS and received the ARN, you cannot modify or update the filed statement through SMS. If you need to make any changes or corrections, you will have to file a revised Form CMP-08 through the online portal following the regular process.

There is no specific limit mentioned on the number of times you can file Form CMP-08 via SMS for the same period. However, it is recommended to double-check the details before filing to avoid multiple submissions, as each successful filing will generate a separate ARN.