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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.
GST
Filing a nil CMP-08 by SMS
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Provisions
Sec 39(2), CGST Act 2017; Rule 62, CGST Rules 2017
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.
Close
- Confirm there was no sale and no RCM liability.
- Send the nil filing SMS in the prescribed format to the GST number.
- Confirm with the OTP received.
- Save the ARN confirmation.
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