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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.
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:
A nil statement in Form GST CMP-08 can be filed only if:
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.
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.
The due date for filing CMP-08 is 18th of the month following the quarter for which return is filed.
Yes, authorised representatives can file nil CMP-08 through SMS.
Yes, he can file nil CMP-08 via SMS for all the GSTINs for which his mobile number is registered.
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.
No, the SMS text is not case sensitive.
The GSTIN and mobile number combination for that particular day will be blocked for filing nil CMP-08 via SMS.
No, it cannot be revised.