GST Network on Monday said it has launched the facility of filing quarterly returns by SMS for composition taxpayers with 'NIL' liability.
Out of the total of 1.71 million taxpayers registered under the Composition Scheme, about 20 per cent or 350,000 taxpayers are NIL return filers.
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.
"Taxpayers are advised to send SMS in the prescribed format to avail the benefits," GSTN said in a statement.
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