Form CMP 08 is a statement cum challan to declare the details or summary of a taxpayer's self-assessed tax payable for a given quarter. Composition Taxpayers need to file Form CMP 08 quarterly instead of GSTR 4 from FY 2019-20. A taxpayer can file NIL return if his/her total liability is '0' for a given quarter.
The NIL Form GST CMP-08 can also be filed via SMS. The tutorial on the same can be accessed here. The GST Portal has also listed some FAQs on Filing the NIL form CMP-08 via SMS. The same are listed below:
About Nil Form CMP-08
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.
- 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.
Help SMS Format
9. How do I get help on Nil Form CMP-08 filing through SMS?
You need to send SMS in below format to get help related to filing Nil Form CMP-08 through SMS to 14409:
SMS Format: HELP space < Return Type >
Example: HELP C8
Filing Nil Form CMP-08 through SMS
10. How can I file Nil Form CMP-08 through SMS?
To file Nil Form CMP-08 through SMS, follow the below mentioned steps:
a. Let's take an example that contains steps for filing Nil Form CMP-08 for quarter April to June 2020 for the same GSTIN (08ACQPG4437PKZE) for user information.
Send SMS to 14409 number to file Nil Form CMP-08.
NIL space < Return Type > space
For Quarterly Filing of Nil Form CMP-08 for Tax Period Apr-Jun 2020:
NIL C8 08ACQPG4437PKZE 062020
After receiving the SMS, GST Portal will check for the validations.
Note: Verification Code is usable only once and will expire within 30 minutes. Please do not share it with anyone.
Send SMS again on the same number 14409 with Verification Code (For Example: Verification Code received here is 122058) to confirm filing of Nil Form CMP-08.
Note: Taxpayers are required to compose a new text message to send it to 14409.
CNF space < Return Type > space < Code >
CNF C8 122058
After successful validation of "Verification Code", GST Portal will send back ARN to same mobile number and on registered e-mail ID of the taxpayer to intimate successful Nil filing of Form CMP-08.
b. The above is illustrated as texts images as given below:
11. I have saved my data/summary for a particular return period on the GST Portal. Can I file Nil Form CMP-08 through SMS for that period?
You cannot file Nil Form CMP-08 through SMS, for the tax period, for which you have saved data/summary on the GST Portal. If you have some saved data in your Form CMP-08 on GST Portal, you need to either file your Form CMP-08 through online mode on GST Portal or delete the saved data from the portal and then file Nil Form CMP-08 through SMS.
12. Is there any difference in filing Nil Form GSTR-1, GSTR-3B and CMP-08 through SMS?
There is no difference in filing Nil Form GSTR-1, GSTR-3B and CMP-08 through SMS except the return type format.
Return type format for Form GSTR-1 is R1, for Form GSTR-3B is 3B and for Form CMP-08 is C8, as given in table below:
Send SMS to 14409 for
Filing Form GSTR-1
Filing Form GSTR-3B
Filing Form CMP-08
Getting Help Assistance
Filing Nil Return
Monthly Filing - NIL R1 07AQDPP8277H8Z6 042020
Quarterly Filing - NIL R1 07AQDPP8277H8Z6 062020
NIL 3B 07AQDPP8277H8Z6 042020
NIL C8 07AQDPP8277H8Z6 062020
Sending Verification Code
CNF R1 324961
CNF 3B 324961
CNF C8 324961
- For help on filing Nil Form GSTR-3B by SMS, click here.
- For help on filing Nil Form GSTR-1 by SMS, click here.
13. What is the validity of Verification Code?
Verification Code is valid for 30 minutes.
14. Verification Code consists of how many digits?
Verification Code consists of 6 numeric digits only.
15. Can I use Verification Code multiple times?
No, Verification Code is usable only once.
16. Is SMS text case sensitive, in case of filing Nil Form CMP-08 through SMS?
No, SMS text is not case sensitive.
17. I have received a message that my mobile number has been blocked for 24 hours. Why?
In case, incorrect Verification Code is provided more than three times during a day, the GSTIN and Mobile number combination for that particular day, will be blocked for filing of Nil Form CMP-08 through SMS. You can try filing Nil Form CMP-08, through SMS, after 24 hours.
However, you can login to the GST Portal to continue filing of Nil Form CMP-08, through online mode. You can file Nil Form CMP-08 for another GSTIN, if you have authorized signatory for those GSTINs.
18. I have sent correct Verification Code, but I have received SMS that the code is not valid. Why?
It is possible that your Verification Code has expired. You can send SMS again, in the desired format, to receive a new Verification Code. To send SMS again please wait for at least 5 minutes after generating of any new Verification Code.
Note: When you generate fresh Verification Code, previous Verification Code becomes invalid. In such case, you will have to provide new Verification Code to file Nil Form CMP-08 through SMS.
Post Filing of Nil Form CMP-08 through SMS
19. What will happen after successful filing of Nil Form CMP-08, through SMS?
After successful filing of Nil Form CMP-08, through SMS:
- ARN will get generated.
- The status of Form CMP-08 will change to Filed on GST Portal.
- An SMS and e-mail will be sent to the e-mail and mobile number of the primary authorized signatory.
- In case, sender is an authorized signatory but not the primary authorized signatory, SMS will be sent to his/her mobile number also.
20. I have filed Nil Form CMP-08 through SMS. Do I need to login again to the GST Portal to file Nil Form CMP-08?
Once you have filed Nil Form CMP-08 through SMS, you do not need to login to the GST Portal again to file Nil Form CMP-08. After successful filing of Nil Form CMP-08, through SMS, the status of Form CMP-08 is changed to Filed on GST Portal.
21. I have filed Nil Form CMP-08 through SMS. Can I revise the filed statement for the requested tax period?
No, you cannot revise filed Nil Form CMP-08, for the requested tax period, after filing it through SMS.
22. From where can I track the status of my filed Form CMP-08 statement?
Navigate to Services > Returns > Track Return Status option to track the status of your filed Form CMP-08 statement on the GST Portal.