Nil CMP-08 by SMS

Composition taxpayers are provided with a facility to file a nil statement in Form GST CMP-08 via SMS, apart from filing it online on the GST portal.

Latest Update

5th July 2022
The due date of CMP-08 for April-June 2022 is extended up to 31st July 2022 vide Notification 12/2022 dated 5th July 2022.

28th May 2021
As per the outcome of the 43rd GST Council meeting and CBIC notification,
(1) Interest relief has been provided for filing of CMP-08 for Jan-March 2021 quarter as per which, for any delay, interest is not charged until 3rd May, whereas 9% of reduced interest will be charged if filing is done thereafter until 17th June, and 18% later on.
(2) The due date to file GSTR-4 for FY 2020-21 is extended up to 31st July 2021.
(3) The maximum late fee for GSTR-4 that can be charged will be restricted to Rs.500 per return for nil filing and Rs. 2000 for other than nil filing.

1st May 2021
(1) The due date to file GSTR-4 for FY 2020-21 was extended from 30th April 2021 to 31st May 2021.
(2) Form CMP-08 that was due by 18th April 2021 for January-March 2021 has been given a relaxation in the interest charges. No interest for filing on or before 8th May, interest reduced to 9% between 9th May and 23rd May, but charged at 18% thereafter.

Who can file CMP-08 via SMS?

Form CMP-08 is a statement cum challan for declaring details of self-assessment tax payable by a taxpayer for a particular quarter. A composition taxpayer must fulfil the following conditions before filing Nil CMP-08 via SMS:

• The taxpayer is already registered as a composite taxpayer or has opted for composition levy by filing form GST CMP-02.
• The taxpayer has filed all the applicable statements in Form GST CMP-08 for previous quarters.
• The authorised signatory must be registered using his mobile number on the GST portal.
• There should be no data under the ‘save’ stage on the GST portal in Form GST CMP-08.

Prerequisites to file nil CMP-08 via SMS

A nil statement in Form GST CMP-08 can be filed only if:

1. There are no outward supplies.
2. There is no liability on account of reverse charge.
3. There is no other tax liability for the quarter for which the statement is being filed.

Step-by-step process to file nil CMP-08 via SMS

Step 1: Send SMS on number 14409 – ‘Nil(space)return type(space)GSTIN(space)return period’.

For example- If you are filing a nil statement for the April-June quarter ‘NIL C8 08ACQPG4437PKZE 06 2020’.

Step 2: Send SMS on the same number with a verification code to confirm the filing of a nil statement. For example- If verification code received is 122058, ‘CNF(space)return type(space)CNF code’. For example, ‘CNF C8 122058’.

Step 3: On successful validation of verification code, the GST portal will send back ARN on the same number and on the taxpayer’s registered email ID to confirm the successful filing of nil Form CMP-08.

The screenshot below illustrates the text messages.

Frequently Asked Questions

Is it mandatory to file nil CMP-08?

Yes, filing of CMP-08 is mandatory for taxpayers who have opted for a composition scheme even if there is no business activity during a particular quarter.

What is the due date for filing CMP-08?

The due date for filing CMP-08 is 18th of the month following the quarter for which return is filed.

Can authorised representative file nil CMP-08 through SMS on behalf of the taxpayer?

Yes, authorised representatives can file nil CMP-08 through SMS.

If the mobile number of authorised signatory is registered for more than one GSTINs, can he file nil CMP-08 via SMS for all such GSTINs?

Yes, he can file nil CMP-08 via SMS for all the GSTINs for which his mobile number is registered.

If the tax official has reset authorised signatories, can I file nil CMP-08 via SMS?

In this case, a user needs to first reactivate the user ID by navigating to GST portal>login. After reactivating the user ID, one can file nil form GST CMP-08 via SMS.

Is SMS text case sensitive in case of filing nil form CMP-08 via SMS?

No, the SMS text is not case sensitive.

What happens if the wrong verification code is entered more than thrice?

The GSTIN and mobile number combination for that particular day will be blocked for filing nil CMP-08 via SMS.

Can nil form CMP-08 filed via SMS be revised?

No, it cannot be revised.