Taxgen Team
- Oct 26, 2020
- 3 min read

Filing NIL Form Composition GSTN CMP-08 statement through SMS on GST Portal

About Nil Form CMP-08

calculator excelcmp-02gstr 4gstr 4agstr-4 in hindicmp-08 excel sheetcomposition scheme under gst 2020difference between gstr 4 and gstr-9awhat is gstr-4how to file gstr-4form gst cmp-01form gstr-4itc 036% gst composition schemepmt-08cmp in gstgst cmp-08 interest calculatorcmp full formcbichow do i file a cmp-08 in gst portal

1. When can Form CMP-08 be filed as Nil?

Form CMP-08 can be filed as a nil statement if there are no outward supplies, any liability due to reverse charge (including import of services) and any other tax liability for the quarter, for which the statement is being filed.

2. Is filing of Form CMP-08 as Nil statement mandatory?

Filing of Form CMP-08 is mandatory for all taxpayers who have opted to pay tax under composition scheme, even if there is no business activity in any particular tax period. So, for such tax period(s), the statement can be filed as NIL (if all conditions for filing Nil Form CMP-08 are satisfied).

3. From which date onwards can I file Nil Form CMP-08 for a tax period?

You can file Nil Form CMP-08 on quarterly basis and its due date is 18th of the month succeeding the quarter. For example, Nil Form CMP-08 for the quarter of July to September can be filed from 1st October onwards.

About Filing Nil Form CMP-08 through SMS

4. Can I file Nil Form CMP-08 through SMS, instead of filing online through GST Portal?

Yes, you can file Nil Form CMP-08 through SMS, instead of filing it through online mode on GST Portal.

5. Who is eligible to file Nil Form CMP-08 through SMS?

Any taxpayer who fulfills below conditions, are eligible to file Nil Form CMP-08, through SMS:

• Taxpayers must be registered as composition taxable person through Form GST REG-01 or taxpayers who have opted for composition levy through Form GST CMP-02.

• Taxpayer must have filed all the applicable GST CMP-08 for the previous quarter(s)

• Authorized signatory and his/ her phone number must be registered on the GST Portal.

• There must not be any data in save stage in online version of Form CMP-08, on the GST Portal.

6. Who is authorized to file Nil Form CMP-08 through SMS, on behalf of the taxpayer?

All the authorized representatives, for a particular GSTIN, are allowed to file Nil Form CMP-08 through SMS.

Note:

If more than one Authorized Signatories/ Representatives have the same mobile number registered on the GST Portal, such Authorized Signatories cannot file Nil Form CMP-08 through SMS. In such scenario, Authorized Signatory first need to update their mobile number on the GST Portal, through non-core amendment process, by giving unique mobile number for every authorized signatory for that requested GSTIN.
Any Authorized Signatory/ Representative with unique mobile number registered on the GST Portal, can file Nil Form CMP-08 through SMS.

7. I am an Authorized Signatory and my mobile number has been registered for more than one GSTIN. Can I file Nil Form CMP-08, through SMS for all these GSTINs?

Yes, you can file Nil Form CMP-08, through SMS for all GSTINs, for whom you are an Authorized Signatory, from the same mobile number.

8. My Authorized Signatories have been reset by the Tax Official. Can I file Nil Form CMP-08 through SMS?

In case, your Authorized Signatories have been reset by the Tax Official, you need to first reactivate your User ID by navigating to GST Portal > Login > here link. Click here to know more about it.

Post reactivating your User ID, you can file Nil Form CMP-08 through SMS.