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

  1. A Composition taxpayer may now file NIL statement in Form GST CMP-08 for a quarter, through an SMS, apart from filing it through online mode, on GST Portal.
  2. To file NIL Form GST CMP-08 through SMS, the taxpayer must fulfil following conditions:
    • Taxpayer must be registered as composition taxable person (by filing Form GST REG-01) or the taxpayer might have opted for composition levy (by filing Form GST CMP-02).
    • Taxpayer must have filed all the applicable statement(s) in Form 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 GST CMP-08, on the GST Portal.
  1. NIL Form CMP-08 for a tax period must be filed by the taxpayer, if there is no:
    • outward supplies;
    • liability due to reverse charge (including import of services); and
    • other tax liability for the quarter, for which the statement is being filed.
  1. Steps to File Nil Form GST CMP-08 through SMS are as below:
    • Send SMS to 14409 number to file Nil Form CMP-08 ie NIL space Return Type space GSTIN space Return Period
    • (For example for NIL Filing for Tax Period Apr-Jun 2020: NIL C8 07AQDPP8277H8Z6 062020)

    • 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: CNF space Return Type space Code - CNF C8 324961)

    • 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 GST CMP-08.
  1. All the authorized representatives for a particular GSTIN, with unique mobile number can file NIL Form GST CMP-08 through SMS.
  2. The due date for filing of Form GST CMP-08 is 18th of the month following the quarter.
  3. For more details on filing Nil Form GST CMP-08 on the GST Portal Click this link:



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Published by


on Oct 27, 2020

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