Another process of filing GST returns has been made easier for small traders. GST Network (GSTN) has started the facility of filling quarterly returns through SMS for composition taxpayers on which liability is NIL. A total of 17.11 lakh taxpayers are registered under the composition scheme, out of which 20 percent ie 3.5 lakh taxpayers are NIL returns. 

This means that small traders or small business houses, which have no GST dues or tax liability, can now send their GST returns by sending an SMS. They will not need to visit the GST portal. However, the business houses which owe tax will not be able to take advantage of this facility. 

Such taxpayers will be able to fill the NIL statement through SMS in Form GST CMP-08, they will not have to log in by visiting the portal of GSNT. CMP-08 is a quarterly statement that has to be filed by the composition taxpayers. How to file tax return through SMS GSTN has also given a way to do this. 

How to fill GST returns through SMS 

1. The assessee will have to type ‘NIL <space> C8 <space> GSTIN <space> Return Period’ in his mobile and send it to 14409.  
2. After sending the SMS, the taxpayer will get the 6 digit verification code on his mobile
3. This 6 digit code will have to be sent again to 14409 to confirm the NIL form CMP-08
4. GST portal to taxpayers on mobile, email Application Reference Number (ARN) will send
5. Taxpayer can see the status of Form CMP-08 on the GST portal, where it will look ‘Filed’ 
6. If the taxpayer did not send the SMS as stated, his return will not be filed.

Who are composition taxpayers 

1. Taxpayers whose annual turnover is Rs 1.5 crore or less.
2.  Such taxpayers have to submit GST at the rate of 1%, 5% and 6%
3. GST rate is 1 percent for manufacturers, GST rate is 5 percent for restaurants and GST rate is 6 percent for other service providers.
4. These taxpayers only have to file tax returns on quarterly basis.
5. Such taxpayers do not get the benefit of input tax credit. 
6. Such taxpayers cannot even issue tax invoices. 


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