Form CMP-08 is a special statement-cum-challan that is to be filed by a supplier who has opted for composition scheme under Section 10 of the CGST Act,2017. This form is used to declare the details or summary of his/her self-assessed tax payable for a given quarter. It also acts as a challan for making payment of tax.
In regard to filing of CMP-08 , the GST Council in its 42nd Meeting held on October, 5 had taken a decision to allow filing of Nil CMP-08 through SMS. Accordingly Rule 67A of the CGST Rules, 2017 was amended vide Notification No. 79 /2020 – Central Tax dated 15th October,2020 to allow NIL filing of CMP-08 through SMS.
Read FAQs on CMP-08 through SMS
GSTN has today informed on GSTN portal that 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.
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.
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.
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.
All the authorized representatives for a particular GSTIN, with unique mobile number can file NIL Form GST CMP-08 through SMS.
The due date for filing of Form GST CMP-08 is 18th of the month following the quarter.
Source: GST Portal
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