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File Nil CMP-08 Via SMS

Prakash Matre
Prakash Matre at March 23, 2023

Process to File Nil CMP-08 Via SMS

The Government has recently enabled SMS filing for certain Nil returns. From now on, composition dealers can file Nil CMP-08 via SMS.  Previously, filing of Form GST CMP-08 could be done only on the GST portal. A GST CMP-08 is a quarterly statement-cum challan used by composition dealers to declare the self-assessed tax payable. In this article, you will be able to understand:

What is Nil CMP-08?

A GST CMP-08  is considered to be a Nil CMP-08 when the Taxpayer does NOT have any:

  • Outward supplies,
  • Liability due to reverse charge (including import of services) and
  • Tax liability to be declared during the relevant quarter for which the statement is being filed.

Prerequisites to File Nil CMP-08 via SMS

To file a Nil GST CMP-08 through SMS:

  • The Taxpayer must be registered as a ‘Composition Taxable Person’ through Form GST REG-01, or the Taxpayer should have opted for ‘Composition Levy’ through Form GST CMP-02.
  • The Taxpayer should have filed all the applicable GST CMP-08 for the previous quarters.
  • The authorised signatory and his/her contact number* should be registered on the GST portal for the relevant GSTIN.
  • There should be no GST CMP-08 data in ‘Saved’ or ‘Filed’ mode on the GST Portal.

* The mobile number of one authorised signatory registered on the GST Portal for a relevant GSTIN cannot be the same as the mobile number of another authorised signatory for the same GSTIN.

How to File Nil CMP-08 via SMS?

► Step 1: Send SMS The Taxpayer has to send an SMS to ‘14409” from the registered mobile number. Message text: NIL <space> 08 <space> GSTIN <space> Tax Period Note:

  • The tax period has to be in ‘MMYYYY’ format. The last month of the relevant quarter should be mentioned in the text of the message.
  • The SMS is not case sensitive.

Example: For the quarter ended 30 September 2020, the message will be: NIL 08 XXXXXXXXXXXZX 092020

► Step 2: Validate OTP Once the SMS is sent, the Taxpayer will receive a 6 digit One Time Password (OTP) on the same registered mobile number which will be valid only for 30 minutes. This OTP needs to be validated by resending another message to ‘14409”. Message text: CNF <space> 08 <space> CODE Example: If the verification code received is 123456, then the SMS text will be: CNF 08 123456.

► Step 3: Receive ARN Once the OTP is validated, the Taxpayer will receive the Application Reference Number (ARN) on the same mobile number and registered email address confirming that the Nil GST CMP-08 is successfully filed.


Points to Remember

  • The Taxpayer need not log in to the GST Portal to file the Nil GST CMP-08 if it is filed via SMS.
  • In case the Taxpayers need assistance while filing the Nil GST CMP-08, they can send HELP <space> 08 as an SMS to ‘14409’.
  • Filing of Form GST CMP-08 is mandatory for all Taxpayers who are registered as Composition Taxpayers or Taxpayers who have opted for composition levy, even if there is no business activity in any particular tax period.
  • Form GST CMP-08 is to be filed for every quarter.
  • The due date of filing Nil GST CMP-08 is the 18th of the month succeeding the quarter, That means, the due to file NIl GST CMP-08 for the quarter ended 30 September 2020 was 18 October 2020.
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GST Verification API
GST Verification API integrates with your application to validate GST taxpayer details.

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