What is CMP-08? How to file CMP-08 ?

 CMP-08 is a quarterly statement-cum-challan that must be filed by taxpayers who are registered under the GST Composition Scheme.

It is used to declare turnover and pay GST tax every quarter.

Composition taxpayers do not file monthly returns like GSTR‑3B. Instead, they:

Pay tax quarterly using CMP-08

File annual return using GSTR‑4

Key Points of CMP-08

Particular

Details

Return Name

CMP-08

Applicable For

Composition Scheme Taxpayers

Filing Frequency

Quarterly

Purpose

Declare turnover and pay GST

Due Date

18th of the month after the quarter

Example

Quarter

Period

Due Date

Q1

Apr – Jun

18 July

Q2

Jul – Sep

18 Oct

Q3

Oct – Dec

18 Jan

Q4

Jan – Mar

18 Apr

How to File CMP-08 (Step by Step)

Step 1: Login

Go to GST Portal

Login using GSTIN and password.

Step 2: Open CMP-08 Form

Path:

Services → Returns → Returns Dashboard

Select:

Financial Year

Quarter

Then click Prepare Online under CMP-08.

Step 3: Enter Turnover Details

Fill these details:

Outward supplies (turnover)

Inward supplies liable to Reverse Charge

Tax payable

The portal automatically calculates CGST + SGST.

Step 4: Offset Liability

Use:

Electronic Cash Ledger

Electronic Credit Ledger (if applicable)

Then click Offset Liability.

Step 5: File the Return

Click Proceed to File.

Verify using:

DSC (Digital Signature) or

EVC (OTP verification)

Late Fee for CMP-08

If you file late:

Type

Amount

Late Fee

₹200 per day (₹100 CGST + ₹100 SGST)

Maximum

₹5,000

Interest on tax = 18% per annum

Simple Example

If a composition dealer has:

Turnover = ₹2,00,000

Tax rate = 1%

Tax payable:

₹2,00,000 × 1% = ₹2,000

This amount must be paid through CMP-08.

✅ In short:

CMP-08 = Quarterly tax payment form for composition dealers

Filed every quarter

Annual return = GSTR-4

Composition dealers do not claim any types of ITC so they offset there liability with cash ledger.

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