CMP-08
Composition
Scheme Return
CMP-08 is the quarterly tax payment statement for businesses registered under GST Composition Scheme. Filed 4 times a year — by 18th of the month following each quarter. CA-assisted, deadline-proof compliance.
What is CMP-08?
Form GST CMP-08 is a quarterly statement-cum-challan that composition scheme taxpayers must file to declare their outward supplies and inward supplies attracting reverse charge for each quarter, and to pay the tax due on those supplies. It replaced the earlier quarterly return (GSTR-4) for tax payment purposes from FY 2019–20 onwards.
Think of CMP-08 as the composition taxpayer's equivalent of GSTR-3B — it's filed quarterly (not monthly), and it's both a declaration and a challan in one. The annual summary of all four CMP-08 payments is consolidated in GSTR-4 (Annual Return), filed once a year by 30th April.
CMP-08 is Both a Declaration AND a Payment
Unlike regular taxpayers who file GSTR-3B and make a separate GST payment, composition taxpayers do both in one step via CMP-08. The form itself generates the tax challan — so tax is paid at the time of filing. If you file CMP-08 without paying the tax, it is treated as an incomplete filing.
Who Must File CMP-08?
Goods Traders & Manufacturers
Businesses engaged in supply of goods with aggregate turnover up to ₹1.5 Crore. Tax rate: 1% of taxable turnover (0.5% CGST + 0.5% SGST).
Restaurants & Food Service
Restaurants not serving alcohol, food stalls, and eateries with turnover up to ₹1.5 Crore — supply of food and beverages. Tax rate: 5% of turnover.
Service Providers (SORP)
Service providers (except restaurants) and mixed supply businesses with turnover up to ₹50 Lakh under the Special Composition Scheme. Tax rate: 6% of turnover.
Advantages & Disadvantages
✅ Advantages
- 4️⃣4 Times per Year — One CMP-08 per quarter. Annual GSTR-4 consolidates all four
- 📅18th Due Date — Due date is 18th of month after each quarter ends (July, Oct, Jan, Apr)
- ₹₹1.5 Crore Limit — Turnover limit for goods traders/restaurants. ₹50 Lakh for service providers
- 💰₹50/day Late Fee — ₹25 CGST + ₹25 SGST per day from due date. Max ₹2,000 per return
- 🚫No ITC — Composition taxpayers cannot claim Input Tax Credit on purchases
- 🏪No Interstate Supply — Only intra-state supply of goods for goods dealers (services can be interstate)
What Is Reported in CMP-08 & How to File
Every quarter, you share your sales summary with TaxClue and we handle the rest.
Calculate Quarterly Turnover
Add up all your sales/supplies made during the quarter (April–June, July–September, etc.). Include cash sales, credit sales, and any advance received and adjusted. Do not include exempt supplies, nil-rated supplies, or supplies outside GST scope.
Calculate RCM Liability
Identify any purchases from unregistered suppliers (goods or services). GST under Reverse Charge on these purchases must be paid by you at normal rates — this is separate from your composition tax and goes into Table 3(b).
Compute Total Tax Payable
Apply your applicable rate (1%, 2%, 5%, or 6%) to your turnover. Add any RCM liability and IGST on imported services. This is the total amount to be paid before filing.
Add Funds to Electronic Cash Ledger
Login to gst.gov.in → Services → Payments → Create Challan. Add funds under the applicable heads (CGST, SGST, IGST for RCM). Funds must be available before CMP-08 can be submitted.
Login and Open CMP-08 on GST Portal
GST Portal → Services → Returns → Quarterly Return Composition Levy → Select the relevant quarter and financial year → Open Form CMP-08.
Fill in Tables 3(a), 3(b), 3(c)
Enter your outward supply turnover, RCM purchases, and imported service values. The portal automatically computes the tax based on your composition category registered on the GSTIN.
Pay Tax and Submit
Verify the auto-computed tax. Set-off with available Electronic Cash Ledger balance. Submit with DSC (companies) or EVC (OTP for proprietorships and partnerships). Filing acknowledgement (ARN) is generated immediately.
Tax Rates in Detail
| Business Category | Turnover Limit | GST Rate | CGST | SGST |
|---|---|---|---|---|
| Traders (Goods) | ₹1.5 Crore | 1% of taxable turnover | 0.5% | 0.5% |
| Manufacturers (Goods) | ₹1.5 Crore | 2% of taxable turnover | 1% | 1% |
| Restaurant / Food Service | ₹1.5 Crore | 5% of taxable turnover | 2.5% | 2.5% |
| Service Provider (SORP) | ₹50 Lakh | 6% of turnover | 3% | 3% |
| Inward Supplies (RCM) — all | — | Applicable GST rate | Reverse Charge — paid at normal rates regardless of composition |
CMP-08 Due Dates — All Four Quarters
Why Choose TaxClue?
Never Miss a Quarter
TaxClue files all 4 CMP-08 + annual GSTR-4 on time.
RCM Compliance
Reverse charge liability calculated and included in every filing.
Turnover Monitoring
TaxClue alerts you when you approach the ₹1.5 Crore limit.
Dedicated CA
Same CA handles your CMP-08 every quarter.
Nil Filing Handled
We file nil CMP-08 proactively for zero-activity quarters.
Exit Support
Smooth transition to regular scheme when you cross the limit.
Frequently Asked Questions
CMP-08 Filed On Time, Every Quarter
TaxClue's CA handles your quarterly CMP-08 filings — you just share your sales figures and we do the rest. Zero late fees, zero stress.
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