Composition taxpayers cannot issue taxable invoice or collect GST from customers and claim ITC

As per the Goods and Services Tax (GST) law, a person registered as a composition taxpayer cannot issue a taxable invoice and can neither collect GST from his customers nor can claim the input tax credit on his purchases.

The fact as to whether a person is a regular taxpayer or a composition taxpayer can be verified on the GST portal under the “Search Taxpayer” -> “Search by GSTIN/PAN” tab under the heading “Taxpayer Type”.

The URL for the same is https://services.gst.gov.in/services/searchtp

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Now taxpayers can file NIL GST Form CMP-08 through SMS

Goods and Services Tax Network (GSTN), the IT backbone of GST system, has launched the facility of filing of NIL statement for Composition Taxpayers. With this, Composition taxpayers can now file NIL statement in Form GST CMP-08 through SMS and without logging in to the GST portal. CMP-08 is a quarterly statement of self-assessed tax to be submitted by Composition Taxpayers

Just follow 3 Simple Steps

1. SMS NIL<space>C8<space>GSTIN <space>Return Period in MMYYYY to 14409

For example, for NIL Filing for Tax Period Apr-Jun 2020: NIL C8 07AXXXXXXXXXXZ6 062020

2. Send SMS to 14409 You will receive a six-digit verification code. Send CNF<space>C8<space> Verification Code to 14409

For Example: If Verification Code received here is 324961: CNF C8 324961 (Send SMS to 14409)

3. After successful validation of Verification Code, GST Portal will send back Application Reference Number (ARN) to same mobile number and on registered e-mail ID of the taxpayer to intimate successful Nil filing of Form GST CMP-08.

That’s it, To track the status go to http://www.gst.gov.in, navigate to Services>Returns>Track Return Status For any help SMS ‘HELP C8’ to 14409

FAQ on filing NIL form CMP-08

1. When should I file NIL form CMP-08?

Answer: 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 till 18th October 2020.

2. When can we file From CMP-08 as NIL?

Answer:

From CMP -08 can be filed as NIL:

1 There no out ward supply

2. There is no liability to reverse charges (Including import of service)

3. There is no other tax liability for the quarter, for which the statement is being filed

3.Is filing of Form CMP-08 as Nil statement mandatory, if there is no business activity?

Answer: Filing of Form CMP-08 is mandatory for all Composition taxpayers. If there is no business activity in any particular tax period, taxpayers can file NIL statement through SMS or the GST portal.

4. Who are authorised to file NIL FORM CMP-08 through SMS?

Answer: All the authorized representatives, for a particular GSTIN, are allowed to file NIL

If more than one Authorized Representatives have the same mobile number registered on the GST Portal, then NIL Form CMP-08 through SMS cannot be filed. In such scenario, Authorized Signatory first needs 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

5.Who can file NIL Form CMP-08 through SMS?.

Any taxpayer who fulfils below conditions can 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 Form CMP-08, on the GST Portal

Guid to file NIL Returns through SMS

Send SMS to 14409 for	Filing Form CMP-08	Filing Form GSTR-1	Filing Form GSTR-3B
Getting Help Assistance	Help C8	Help R1	Help 3B
Filing Nil Return (Example)	NIL C8 07XXXXXXXXXXXZ6 062020	Monthly Filing – NIL RI 07XXXXXXXXXXXZ6 042020 Quarterly Filing – NIL RI 07XXXXXXXXXXXZ6 062020	NIL 3B 07XXXXXXXXXXXZ6 042020
Sending Verification Code (Example)	CNF C8 324961	CNF R1324961	CNF 3B 324961