FAQs > Filing Form GST CMP-08
General
1. What is Form GST CMP-08?
Form GST CMP-08 is used to declare the details or summary of self-assessed tax which is payable for a given quarter by taxpayers who are registered as composition taxable person or taxpayer who have opted for composition levy.
2. Who needs to file Form GST CMP-08?
Taxpayers who either have registered as composition taxable person through Form GST REG-01 or taxpayers who have opted for composition levy through Form GST CMP-02, need to file Form GST CMP-08.
3. By when do I need to file Form GST CMP-08?
Form GST CMP-08 is to be filed on quarterly basis. The due date for filing Form GST CMP-08 is 18th of the month succeeding the quarter or as extended by Government through notification.
Pre-conditions of Filing Form GST CMP-08
4. What are the pre-conditions for filing Form GST CMP-08?
Pre-conditions for filing of Form GST CMP-08 are:
1. Taxpayer must be registered as Composition Taxpayer or have opted for Composition scheme and should have an active GSTIN.
2. Taxpayer must have valid User ID and password.
3. Taxpayer must also have valid & non-expired/non-revoked digital signature (DSC), in case of taxpayer who wish to file it by digital signature.
4. Taxpayer must have filed all the applicable GST CMP-08 for the previous quarter(s).
Filing Nil Form GST CMP-08
5. Can I file nil Form GST CMP-08?
Yes, you can file nil Form GST CMP-08 if you have no liability to discharge.
Filing Form GST CMP-08
6. From where can I file Form GST CMP-08?
Form GST CMP-08 can be accessed on the GST Portal, post login in the Returns Dashboard by the composition taxpayer.
The path is Services > Returns > Returns Dashboard.
7. Is it mandatory to file Form GST CMP-08?
Filing of Form GST CMP-08 for applicable quarter is mandatory, even in cases, where there is no self-assessed liabilities.
8. Is there any Offline Tool for preparing Form GST CMP-08?
No, there is no offline tool for preparing Form GST CMP-08.
9. Is there any late fee in case of delayed filing of Form GST CMP-08?
No, there is no late fee for delayed filing of Form GST CMP-08.
10. Can I discharge my CMP-08 liabilities through Input Tax Credit (ITC)?
No, CMP-08 liabilities can be paid only through cash and not through ITC (as Composition taxpayer cannot claim ITC).
11. Do I need to file Form GST CMP-08 for all quarters?
GST CMP-08 is to be filed by composition taxpayer for all applicable quarters effective from 2019-20 i.e. 1st period would be Apr 2019-Jun 2019.
12. What should I do if my cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities?
If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, then additional cash required to be paid by taxpayer is shown in the 'Additional Cash Required' column. You may create challan for the payment of this amount directly by clicking on the 'CREATE CHALLAN' button.
13. What is Negative Liability Adjustment?
Negative Liability Adjustment means that any negative entry done in the present quarter will be carried forward to the next quarter. This adjustment will be reflected in 'Adjustment of negative liability of previous tax period' column of Table 4 of the next quarter GST CMP-08 filing.
For e.g. for filing GST CMP-08 for quarter Apr-Jun 2019, negative values from last quarter Jan-Mar 2019 of GSTR-4 will be adjusted and shown in this column.
Previewing & Signing Form GST CMP-08
14. Can I preview Form GST CMP-08 before filing?
Yes, you can view/download the preview of Form GST CMP-08 by clicking on ‘Preview Draft GST CMP-08’ before filing on the GST Portal.
15. What are the modes of signing Form GST CMP-08?
You can file Form GST CMP-08 using DSC, EVC or STAK.
• Digital Signature Certificate (DSC)- Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issued by authorized Certifying Authorities. The GST Portal accepts only PAN based Class III DSC.
Note: If any class II DSC was issued till 31.12.2020, it will remain valid till its expiry date.
• Electronic Verification Code (EVC)- The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating an OTP. The OTP is sent to the registered e mail ID and mobile phone number of Authorized Signatory registered on the GST portal.
• “GST Secure OTP”- is a mobile application that a taxpayer has to install on their phone to generate STAK (Single time authentication key). To get registered, a valid phone number and PAN has to be entered in the app. The taxpayer can activate/deactivate STAK from the “My Profile” section of the GST portal. Once STAK has been activated, the verification number STAK is generated on the “GST Secure OTP” mobile app which the user can provide while signing the Form GST CMP-08 .
Note:
• You can only use mobile number which is registered with the GST to activate the STAK.
• All authorized signatories can use their registered mobile numbers to install and use the GST Secure OTP app.
16. I am getting an error “You have not filed last tax period’s return as a normal taxpayer” when I click on “PROCEED TO FILE” button. Why?
On clicking “PROCEED TO FILE” button, GST Portal will check if the last applicable return in Form GSTR-3B which has become due is filed or not. If the return in Form GSTR-3B has not yet been filed, you will get error message that “You have not filed last tax period’s return as a normal taxpayer. Please file the same before attempting to file statement in Form GST CMP-08.”
For Example: Taxpayer opts for composition scheme w.e.f. 1st April 2021 and the first quarterly statement in Form GST CMP-08 becomes due for the quarter ending June 2021 on 18th July 2021.
The taxpayer was a normal taxpayer till 31st March 2021 of the previous financial year and the return for the month/quarter ending March, 2020-21 in Form GSTR-3B had become due in April of the current financial year. In such cases, whenever the taxpayer attempts to file Form GST CMP-08 for the Apr-Jun quarter of 2021-22 tax period, GST Portal will check if Form GSTR-3B of period ending Mar’21 has been filed by the taxpayer or not and display an error message if it is yet to be filed.
17. On the Submit Application page FILE WITH STAK button is not enabled. How can I enable the FILE WITH STAK button?
You will have to activate STAK for your mobile number on GST portal. To activate navigate to My Profile > Activate/Deactivate STAK.
Note: If STAK is already activated on GST portal, then FILE WITH STAK button will be enabled.
Post Filing of Form GST CMP-08
18. What happens after Form GST CMP-08 is filed?
After Form GST CMP-08 is filed:
1. ARN will be generated on successful filing of the Form.
2. Status of GST CMP-08 will be changed to ‘Filed’ from ‘Not filed’.
3. An SMS and email will be sent to the mobile number of the authorized signatory on the successful filing of Form GST CMP-08.
4. Electronic Cash Ledger and Electronic Liability Register Part-I will get updated after filing of Form GST CMP-08.
5. Negative liability adjustment table will be updated, if required.
19. I have filed Form GST CMP-08. Can I revise it now?
Form GST CMP-08 once filed, cannot be revised.
20. How can I view and download Signed Form GST CMP-08?
After Form GST CMP-08 is filed, navigate to Services > Returns Dashboard. Fill in the Financial Year and Return Filing Period to view filed CMP-08 form and click on the Download button.
FAQs > Troubleshooting Errors (Form CMP-08 through SMS)
Error Messages, Description and Solution
1. What are the various error messages, their description and solution?
S.No. | Error/Information message | Error/ Information Description | Solution |
1 | Invalid input. For Help on GSTR-1, send: HELP R1 For Help on GSTR-3B, send: HELP 3B For Help on CMP-08, send: HELP C8 To 14409. | This message is received when the Keyword (NIL, CNF or HELP) is not as per standard format i.e. there is an issue with keyword NIL, CNF or HELP. | Once you receive this message, you need to send the message in correct format for keyword NIL, CNF or HELP, as given below.
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2 | Incorrect message format. For Help on GSTR-1, send: HELP R1 For Help on GSTR-3B, send: HELP 3B For Help on CMP-08, Send: HELP C8 To 14409. | This message is received, in case HELP keyword is sent in incorrect format to get Help related to filing Form CMP-08. | Once you receive this message, you need to send an SMS in format as HELPspace<Return Type> to get Help related to filing Nil Form CMP-08. |
3 | To file NIL return of GSTIN for Apr-Jun 2020: NIL C8 07CQZCD1111I4Z7 062020 To confirm Nil filing: CNF C8 CODE More details on www.gst.gov.in. | This message is received when NIL and CNF SMS is not sent in standard format for filing Nil Form CMP-08 through SMS. The incorrect format can be in form of:
| Once you receive this message, you need to send NIL message again as per below format:
And send it to 14409 with correct GSTIN Structure, Return Period or Return Type. |
4 | Request failed. Incorrect message format. Retry as: NIL <Return Type> <GSTIN> <Period> To file NIL C8 for Apr-Jun 2020: NIL C8 07CQZCD1111I4Z7 062020 Send to 14409 | This message is received when NIL SMS is not sent in standard format for filing Nil Form CMP-08 through SMS. The incorrect format can be in form of:
| Once you receive this message, you need to send NIL message again as per below format: NILspace<Return Type>space<GSTIN>space<Return Period> And send it to 14409 with correct GSTIN Structure, Return Period or Return Type. |
5 | Request failed. Incorrect return type. Retry as: NIL <R1/3B/C8> <GSTIN> <Period>. To file NIL C8 for Mar 2020: NIL C8 07CQZCD1111I4Z7 062020. Send to 14409. | This message is received when return type is not as per standard format like:
| Once you receive this message, you need to send NIL message again as per below format: NILspace<Return Type>space<GSTIN>space<Return Period>
And send it to 14409 with correct GSTIN Structure, Return Period or Return Type. |
6 | Request failed. Invalid GSTIN. Please retry with valid registered GSTIN. | This message is received when GSTIN format is incorrect or GSTIN is not registered on the GST Portal. | Once you receive this message, you need to send SMS with valid GSTIN, which is registered on the GST Portal. |
7 | Request failed. Mobile number not registered for 11AAAAA1111A1ZA. Please retry with registered mobile number or update mobile number on GST Portal. | This message is received when Mobile number is not registered for that particular GSTIN. | Once you receive this message, you need to initiate Nil filing of Form CMP-08 through SMS from the registered mobile number of the persons authorized to file returns for that particular GSTIN. Or, you can update the mobile number of the authorized signatory on the GST Portal, through non-core amendment process or file online. |
8 | Request failed. Same mobile number is registered for multiple signatories of 11AAAAA1111A1ZA. Please retry post updating mobile number on GST portal. | This message is received when Mobile number is registered for more than one authorized signatory for that particular GSTIN. | Same mobile number can’t be used by multiple authorized signatories, for the requested GSTIN, for filing Nil Form CMP-08. In such scenario, you first need to update the mobile number of the authorized signatory on the GST Portal, through non-core amendment process, by giving unique mobile number for every authorized signatory for that requested GSTIN.
Note: Same mobile number can be used for filing Nil Form CMP-08 for other GSTINs. |
9 | Request failed. 11AAAAA1111A1ZA is not a composition taxpayer during the requested tax period. Please retry with another GSTIN or tax period. | This message is received if GSTIN mentioned in SMS is not a composition taxpayer for that particular return period, on GST Portal. | To file Nil Form CMP-08 through SMS, GSTIN has to be registered as a composition taxpayer, for that particular return period. You can check on the GST Portal, if the GSTIN, during the requested tax period is registered as composition taxpayer.
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10 | Request failed. 11AAAAA1111A1ZA was cancelled prior to requested tax period 062020. Please retry with another GSTIN or tax period. | This message is received, if the GSTIN was already cancelled, from a date prior to return period for which the Nil Form CMP-08 is being filed. | Nil Form CMP-08 cannot be filed for a particular tax period, if GSTIN was cancelled from a date prior to the requested tax period. Try filing Nil Form CMP-08, for some other tax period, when GSTIN registration was active. |
11 | Request failed. Requested tax period 062020 is prior to date of registration for 11AAAAA1111A1ZA. Please retry with another GSTIN or tax period. | This message is received, if the period for which Nil Form CMP-08 is being filed, is before the date of registration for the GSTIN. | Nil Form CMP-08 cannot be filed for the period, if the requested tax period is prior to date of registration. Try filing Nil Form CMP-08, for some other tax period, on or after the date by when registration was active. |
12 | Request failed. Taxpayer is required to file return for third month of quarter. Retry as: To file NIL C8 for Q1 2020: NIL C8 07CQZCD1111I4Z7 062020 Send to 14409. | This message is received when taxpayer is trying to file Nil Form CMP-08 for first two months of a quarter. | Form CMP-08 is filed quarterly. For filing of Nil Form CMP-08 for Tax Period Apr-Jun 2020: NIL C8 07CQZCD1111I4Z7 062020, i.e. last month of the quarter is to be sent in mmyyyy format. |
13 | Request failed. CMP-08 for requested tax period 062020 has already been filed for 11AAAAA1111A1ZA. Please retry with different GSTIN or tax period. | This message is received when return / statement of a tax period has already been filed for that GSTIN. | If the taxpayer has already filed Form CMP-08 for the requested tax period, then Nil Form CMP-08 can’t be filed again through SMS for that particular return period. |
14 | Request failed. C8 for previous period not filed for 11AAAAA1111A1ZA Please retry after filing the same. | This message is received when taxpayer has not filed Form CMP-08 for previous tax period. | You need to file previous tax period statement and then file Nil Form CMP-08 through SMS for the return period. |
15 | Request failed. Saved data exist for tax period 062020 for 11AAAAA1111A1ZA. Please continue return filing on www.gst.gov.in. | This message is received in case:
| Once you receive this message, it means that you have some saved data in your Form CMP-08, on GST Portal. Therefore, you need to continue filing of your Form CMP-08 through online mode on GST Portal after log in or delete the saved data from GST Portal and then initiate Nil Form CMP-08 filing through SMS.
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16 | Request failed. Incorrect format or Code Mismatch. Retry as: CNF C8 <CODE> Send to 14409. Mobile no. would be blocked for 24hrs in case of 3 continuous failure. | This message is received when taxpayer sends SMS in invalid format or with incorrect code. | Once you receive this message, you need to send the SMS in prescribed format and with correct Validation Code, to file Nil Form CMP-08. In case, mismatch for Verification Code happens for 3 times continuously, then that particular mobile number will be blocked for 24 hours from filing NIL Form CMP-08 for this particular GSTIN. |
17 | Request failed. Incorrect form type. Please retry as: CNF C8 <CODE> Send to 14409. Mobile number would be blocked for 24hrs in case of 3 continuous failure. | This message is received, in case, return type sent with code is different from return type for which request was sent earlier. For example, the code was created against a Nil filing request for Form CMP-08 but confirmation message received was used for filing nil Form GSTR-3B. | Once you receive this message, you need to send a SMS in format as CNFspace<Return Type>space<Code> to confirm filing of Nil Form CMP-08 on the code received. |
18 | Request Failed. Incorrect Message Format. Retry with correct format. For R1/3B/C8: CNF <R1/3B/C8> <CODE> Send to 14409. | This message is received when CNF CODE is not as per the specified format.
| Once you receive this message, you need to send a SMS in format as CNFspace<Return Type>space<Code> to confirm filing of Nil Form CMP-08 on the code received. |
19 | Request failed. Invalid or expired Code. Retry as: NIL <R1/3B/C8> <GSTIN> <Period>. To file NIL C8 for Mar 2020: NIL C8 07CQZCD1111I4Z7 032020. Send to 14409. | This message is received in case you have sent SMS:
| Once you receive this message, you need to send a SMS in format as NILspace<Return Type>space<GSTIN>space<Return Period> to initiate filing of Nil Form CMP-08.
In case, mismatch for Verification Code happens for 3 times continuously, then that particular mobile number and GSTIN combination will be blocked for 24 hours. |
20 | Your last request for 11AAAAA1111A1ZA, CMP-08, tax period 062020 is under process; generation of code may take up to 5 min. | This message is received when another request for Verification Code is sent by you and the previous request (GSTIN+Tax period) for Nil filing is still in process for the generation of code and code is not yet generated. | There may be a chance that the code is yet to be generated. Once you receive this message, you need to wait for 5 minutes to send another request for Verification Code. Even after waiting for 5 minutes, if you do not receive code, then you can request for a new code. |
21 | Request failed. You have exceeded maximum number of attempts for the day. Please try again after 24hrs. You may continue to file return on www.gst.gov.in. | This message is received when repeated SMS in incorrect format is sent from same mobile number for 50 times and then registered mobile number gets blocked for 24 hours.
| You can try filing Nil Form CMP-08, through SMS, after 24 hours. However, you can login to the GST Portal to continue filing of Nil Form CMP-08, through online mode.
You can also try filing Nil Form CMP-08, through SMS, using another authorized signatory’s registered mobile number. |
22 | Your last request for <GSTIN>, form <C8>, tax period <return period> is under process; generation of code may take up to 5 min. | This message is received when Authorized Signatory sends same request for code generation, while the previous request is still being processed for code generation. | Once you receive this message, you need to wait for 5 minutes to send another request for Verification Code. Even after waiting for 5 minutes, if you do not receive code, then you can request for a new code |
23 | Request failed. An existing request is under process for <GSTIN>, form type <C8> and Period <return period>. Please try again later. | This message is received when Authorized Signatory sends a new request for code generation while the previous request is still in process for the GSTIN. | Once the Authorized Signatory receives this message, he/she must wait for some time until the previous request sent by is processed to file Nil Form CMP-08. |
24 | Please confirm the Nil filing using code received. In case of non-receipt of code please try again after 5 min. | This message is received when the request for Verification Code is sent again by you within 5 minutes of sending the SMS for generation of code and code is already sent by the GST portal. | Once you receive this message, you need to wait for 5 minutes before sending a request for generation of code, as the GST portal has already generated the code and has sent it to your mobile number. |
25 | Request failed. An existing request is under process for 11AAAAA1111A1ZA, CMP-08 and tax period 032020. Please try again later. | This message is received, in case, two authorized signatories send parallel requests to file Nil Form CMP-08 for same GSTIN and return period and the request sent earlier is still being processed. | Once 2nd authorized signatory receives this message, he/she must wait for some time until the previous request sent by 1st authorized signatory is processed to file Nil Form CMP-08.
You can also check with other authorized signatories, in case, they have sent the request for filing Nil Form CMP-08 from their mobile number for that GSTIN. |
26 | Request failed. 11AAAAA1111A1ZA is not a composition taxpayer during the requested return period. Please retry with another GSTIN or tax period. | This message is received when nil filing is initiated by taxpayers who are other than regular/composition like TDS/TCS/NRTP/OIDAR/ISD during the requested return period. | To file Nil Form CMP-08 you need to be under composition scheme during the requested return period. |
27 | Nil filing request for 11AAAAA1111A1ZA for period 062020 could not be processed. Please try again or continue to file return on www.gst.gov.in.
| This message is received when Verification Code validation fails due to technical issues on GST Portal. | Once you receive this message, wait for some time and try filing Nil Form CMP-08 again, if you do not receive any ARN for Nil Filing of Form CMP-08. |
28 | Request failed. Please activate your User ID on GST portal. Retry as below: To file NIL C8 of GSTIN for Mar 2020: NIL C8 07CQZCD1111I4Z7 032020 Send to 14409. | This message is received in case the taxpayer has not activated/reactivated their USER ID on the GST Portal. | If taxpayer has changed the authorized signatory, then he/she has to reactivate the USER ID on GST Portal, to file Nil Form CMP-08 through SMS. Further, for a new taxpayer also, USER ID has to be activated on the GST Portal, before attempting to file Nil Form CMP-08 through SMS. |
29 | Request failed. CMP-08 can be filed only on or after 1st of month following the tax period 062020. Please try with another GSTIN or tax period. | This message is received in case you try to file Nil Form CMP-08 before 1st of the month following the quarter for which the statement is being filed | Once you receive this message, you need to file Nil Form CMP-08 on or after 1st of the month following the quarter for which the statement is being filed. For example, Nil Form CMP-08 for the quarter of July to September can be filed from 1st October onwards. |
30 | You have exceeded maximum number of attempts for <GSTIN>. Please try again after 24hrs. Continue filing return for another GSTIN or on www.gst.gov.in. | This message is received when incorrect code is provided continuously for 3 times. This combination of GSTIN and mobile number gets blocked for 24 hours. | You can try filing Nil Form CMP-08, through SMS, after 24 hours. However, you can login to the GST Portal to continue filing of Nil Form CMP-08, through online mode. You can continue filing return for another GSTIN from same mobile number. |