Composition Taxpayers can now file NIL statement through SMS.

On 26th October 2020, Goods and Services Tax Network (GSTN), has launched the facility of filing of NIL statement for Composition Taxpayers.

With this, Composition taxpayers can now file NIL statement in Form GST CMP-08 through SMS and without logging in to the GST portal. CMP-08 is a quarterly statement of self-assessed tax to be submitted by Composition Taxpayers.
The facility of filing NIL statement on GST portal will remain available to the taxpayers.

Steps to file Nil Form GST CMP-08 through SMS:

• Send SMS NIL <space>C8<space>GSTIN<space>Return Period to 14409. For example for NIL Filing for Tax Period Apr-Jun 2020: NIL C8 07AXXXXXXXXXXZ6 062020.
• After sending the SMS, the taxpayer will receive a six-digit verification code through SMS. Send SMS again on the same number 14409 with Verification Code to confirm filing of Nil Form CMP-08. For Example: If Verification Code received here is 324961, it should be sent as CNF<space>C8<space> Verification Code.(CNF C8 324961).
• After successful validation of Verification Code, GST Portal will send back Application Reference Number (ARN) to same mobile number and on registered e-mail ID of the taxpayer to intimate successful Nil filing of Form GST CMP-08.
• Subsequent to the successful filing of Nil Form CMP-08, through SMS, the status of Form CMP-08 is changed to Filed on GST Portal. The taxpayer can visit the portal and check it.
• It should be noted if the sequence of the message is incomplete or incorrect or not according to the format, filing will be unsuccessful. Hence, taxpayers are advised to file NIL CMP-08 or any other NIL return through SMS in the prescribed format only.

The facility to file NIL GSTR-3B (Monthly summary return filed by Normal taxpayers) and NIL GSTR-1, (Monthly
or quarterly return filed by Normal taxpayers to disclose their outward supplies along with their tax liability) has
already been provided to the taxpayers.