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. 1.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. 2.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. 3.Steps to File Nil Form GST CMP-08 through SMS ar
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