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SMS filing of Form CMP-08

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 18th 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 15th 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-

  1. 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.
  2. 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.
  3. The taxpayer should have filed all the statements of the earlier period in Form GST CMP-08 till the previous quarter.
  4. There should not be any saved data in the online version of Form GST CMP-08.
  5. 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.