What is Form CMP-08?
Form CMP-08 is a quarterly statement-cum-challan filed by composition taxpayers under GST. It serves two purposes:
- Declaration of summary details of outward supplies (sales) and inward supplies liable to reverse charge.
- Tax payment for that quarter.
It replaces GSTR-4 (Quarterly) which was earlier used for this purpose. GSTR-4 is now an annual return.
Who Should File Form CMP-08?
✅ Applicable to:
Composition scheme dealers including:
| Type | Description |
| Manufacturer | Except ice cream, pan masala, tobacco |
| Trader | Wholesale or retail |
| Restaurant | Not serving alcoholic beverages |
| Service providers | (From 01.04.2019 onwards) having turnover ≤ ₹50 lakh and opted under Notification 2/2019 – CT(R) |
❌ Not Applicable to:
- Regular taxpayers
- Casual taxable persons
- Non-resident taxable persons
- Input Service Distributors (ISD)
- TDS/TCS deductors
- E-commerce operators
Turnover Limits for Composition Scheme (and hence CMP-08)
| Taxpayer Type | Annual Aggregate Turnover Limit |
| Manufacturers & Traders | ₹1.5 crore (₹75 lakh in special category states) |
| Service Providers (under Notif. 2/2019) | ₹50 lakh |
📌Aggregate Turnover includes:
- PAN-based total turnover (all GSTINs)
- Exempt + Taxable + Export + Interstate sales
Due Dates for Filing CMP-08
CMP-08 must be filed quarterly by the 18th of the month following each quarter.
| Quarter | Period | Due Date |
| Q1 | April to June | 18th July |
| Q2 | July to September | 18th October |
| Q3 | October to December | 18th January |
| Q4 | January to March | 18th April |
✅ Note: Even NIL transactions require filing. Delay leads to late fees and interest.
Tax Rates Applicable under Composition Scheme
| Type of Dealer | Applicable GST Rate | Remarks |
| Manufacturers (other than notified) | 1% (0.5% CGST + 0.5% SGST) | On turnover in State/UT |
| Traders | 1% (0.5% CGST + 0.5% SGST) | On taxable turnover of goods |
| Restaurants | 5% (2.5% CGST + 2.5% SGST) | No ITC allowed |
| Service Providers (under Notif. 2/2019) | 6% (3% CGST + 3% SGST) | Up to ₹50 lakh turnover |
Form CMP-08 for Composition Taxpayers under GST
📌Input Tax Credit is NOT available under composition scheme.
Filing Process – Step by Step (GST Portal)
Step 1: Login
- Visit https://www.gst.gov.in
- Use GSTIN + password
Step 2: Navigate to CMP-08
- Go to Returns Dashboard
- Select financial year and quarter
- Click “Prepare Online” under CMP-08
Step 3: Enter Details
- Outward Supplies (sales without tax breakup)
- Reverse Charge inward supplies
- Interest (if applicable)
- System calculates tax automatically
Step 4: Make Payment
- Ensure cash ledger has enough balance
- Pay tax liability using Challan PMT-06, if required
Step 5: Submit & File
- Click “File Return”
- Authenticate via:
- EVC (OTP) or
- Digital Signature (DSC)
- Download Acknowledgement (ARN)
Late Filing Consequences
| Particular | Penalty/Interest |
| Late filing fee | ₹200/day (₹100 CGST + ₹100 SGST) |
| Maximum late fee | ₹5,000 per return |
| Interest on late tax | 18% p.a. |
| Non-filing consequences | Cancellation of GST registration |