Answer

GST

Filing a nil CMP-08 by SMS

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  1. Facts

    Yes. A nil CMP-08 can be filed by SMS from the registered mobile of the authorised signatory, if there were no sales and no reverse charge purchases in the quarter.

  2. Provisions and law

    • Sec 39(2), CGST Act 2017A composition taxpayer furnishes a statement every quarter (CMP-08) and a return every year (GSTR-4).
    • Rule 62, CGST Rules 2017A composition taxpayer files CMP-08 by the 18th of the month after each quarter and GSTR-4 by 30 June after the year (Notification 12/2024-CT).

  3. Analysis

    The SMS route is quick for shops that were closed or had no sales. If you had any reverse charge liability, it is not nil and you must file on the portal. Keep the confirmation SMS with the ARN. Check the exact SMS format on the GST portal before sending.

  4. Conclusion

    1. Confirm there was no sale and no RCM liability.
    2. Send the nil filing SMS in the prescribed format to the GST number.
    3. Confirm with the OTP received.
    4. Save the ARN confirmation.

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