CMP-08 Composition Return in Ghaziabad

Local jurisdiction

Registrar (RoC)

RoC Kanpur — 10/497, Khalasi Line, Kanpur – 208001

Jurisdictional HC

Allahabad High Court

GSTIN prefix

09 (Uttar Pradesh)

Professional Tax

Uttar Pradesh does not levy Professional Tax.

Business hubs

Vaishali, Indirapuram, Raj Nagar Extension, Kavi Nagar, Sahibabad

Ghaziabad, known as the "Gateway of UP", is one of NCR's fastest-growing cities. A thriving industrial base, booming real estate, and excellent Delhi connectivity make it ideal for startups and SMEs.

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Form CMP-08 is a quarterly statement-cum-challan through which a GST composition taxpayer declares self-assessed tax on turnover and pays it. It is due by the 18th of the month following each quarter (18 July, 18 October, 18 January, 18 April). The annual composition return GSTR-4 is due by 30 June following the financial year. Composition taxpayers pay a flat rate — 1% for traders and manufacturers, 5% for restaurants (non-alcohol) and 6% for eligible service providers — without claiming input tax credit.

18th

CMP-08 due dayCMP-08 and the self-assessed tax are due by the 18th of the month following each quarter. Late payment carries interest at 18% per annum.

Understand It

What Is CMP-08 Composition Return?

A quick, plain-language explanation before the details.

In simple terms

CMP-08 is the quarterly statement-cum-challan by which a composition taxpayer declares self-assessed tax on turnover and pays it, with the annual return GSTR-4 filed separately by 30 June.

Legally

The composition scheme is provided under Section 10 of the CGST Act, 2017. Eligible taxpayers pay a flat rate on turnover in lieu of regular GST, cannot claim input tax credit, and file Form GST CMP-08 quarterly along with the annual GSTR-4.

Governing authority

Administered by the Goods and Services Tax Network (GSTN) under the Central Board of Indirect Taxes and Customs (CBIC), via the portal gst.gov.in.

Validity

CMP-08 is filed every quarter for as long as you remain in the composition scheme; the annual GSTR-4 is filed once per financial year.

Service Intelligence

Quick Facts

Professional Fee

Custom quote

Form

GST CMP-08

CMP-08 Due

18th after quarter

GSTR-4 Due

30 June (annual)

Mode

100% Online

Governing Law

CGST Act 2017, s.10

Authority

GSTN / CBIC

Flat Tax

1% / 5% / 6%

Legal & Regulatory Framework

Act

CGST Act, 2017

Scheme

Section 10 (Composition)

Forms

CMP-08 & GSTR-4

Authority

GSTN / CBIC

Portal

gst.gov.in

Last Reviewed

17 Aug 2026

Before You Start

Is This Service Right for You?

Ideal for

Small traders and wholesalers under the composition scheme (flat 1%)
Small manufacturers paying a flat 1% on turnover
Restaurants and food outlets not serving alcohol (flat 5%)
Eligible service providers up to ₹50 lakh turnover (6% scheme)
Composition dealers in special-category states (₹75 lakh goods limit)
Intra-state sellers issuing a bill of supply who need quarterly filing

You may need this if

You are registered under the GST composition scheme
You have a quarter of outward supplies to declare and pay tax on
You had no sales in a quarter but still need a nil CMP-08
Your annual GSTR-4 (due 30 June) is pending
You have missed quarters to regularise with late fee and interest
You want your CMP-08 quarters reconciled before GSTR-4 is filed

Not sure if you need this?

Talk to an Expert →

Why It Matters

Why Filing CMP-08 on Time Is Important

Timely, accurate CMP-08 filing keeps your composition status intact and your year-end GSTR-4 clean. Here is why it matters.

01

Avoid Late Fees

Missing the 18th deadline attracts a late fee of ₹50 per day (₹20 per day for nil returns), plus interest, and can block subsequent filings.
02

Correct Self-Assessment

CMP-08 tax is self-assessed — the wrong turnover or rate means under- or over-payment and GSTR-4 mismatches later.
03

Feeds Into GSTR-4

Quarterly CMP-08 values auto-populate the annual GSTR-4, so accurate quarterly filing keeps your year-end return clean.
04

Stay in the Scheme

Continued default can lead to notices and loss of composition benefits — timely filing protects your status.
05

Flat, Lower Tax

Pay a flat 1% / 5% / 6% with minimal compliance — but only if returns are filed correctly and on time.
06

Fully Online

Share your sales figures over WhatsApp or email — we compute the tax, generate the challan and file. Zero office visits.

Transparent

Simple, Transparent Pricing

Custom quote for your case

Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.

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Eligibility

Who Can Apply?

Small traders & wholesalers (goods ≤ ₹1.5 cr)

Small manufacturers under composition

Restaurants & food outlets (non-alcohol)

Eligible service providers (up to ₹50 lakh)

Composition dealers in special-category states

Bill-of-supply, intra-state sellers

Eligibility checklist

A valid GST registration opted into the composition scheme (via Form CMP-02)
Aggregate turnover within the composition limit — ₹1.5 crore for goods (₹75 lakh in special-category states) or ₹50 lakh for the 6% services scheme
Only intra-state outward supplies — no inter-state or e-commerce sales
Correct quarter-wise turnover figures for self-assessed tax computation
Access to the GST portal to file CMP-08 and pay the challan by the 18th

End-to-End

Everything You Need. One Professional Team.

01

Eligibility & Turnover Check

Confirm composition eligibility and verify your quarter-wise turnover.

02

Self-Assessed Tax Computation

Work out the tax at your flat rate — 1% / 5% / 6% — on outward supplies.

03

Challan Generation

Generate the challan on the GST portal for you to pay the self-assessed tax.

04

CMP-08 Filing

File Form CMP-08 on the portal before the 18th of the month after each quarter.

05

Annual GSTR-4 Filing

Prepare and file the annual composition return GSTR-4 by 30 June.

06

Quarter-wise Reconciliation

Reconcile all four CMP-08 quarters to prevent GSTR-4 mismatches.

07

Negative Liability Handling

Track and correctly adjust any negative liability carried on the portal.

08

ARN & Reminders

Share the ARN acknowledgement and send reminders before every 18th and 30 June.

No Ambiguity

What You’ll Receive

Composition eligibility & turnover check

Self-assessed tax computation (1% / 5% / 6%)

Challan generated on the GST portal

CMP-08 filed for the quarter

Annual GSTR-4 prepared & filed

Quarter-wise reconciliation summary

ARN acknowledgement for each filing

Due-date reminders & filing support

Checklist

What Details Are Required to File CMP-08 & GSTR-4?

CMP-08 is a self-assessed filing, so the key input is accurate quarter-wise turnover. Keep your sales records and GST login ready — everything is collected securely online.

Choose a document group

GST Account Details

To access & file on the portal

3 documents

GSTIN of the composition taxpayer
GST portal login credentials
Confirmation the business is in the composition scheme (CMP-02)

Self-assessed turnover must be accurate

CMP-08 tax is computed on turnover you declare. The wrong turnover or rate means under/overpayment and GSTR-4 mismatches later — we verify before filing.

Nil quarters still need a filing

A quarter with no outward supplies still requires a nil CMP-08. Skipping it can attract a late fee and block subsequent filings.

CMP-08 feeds GSTR-4

Quarter-wise CMP-08 values auto-populate the annual GSTR-4, so consistent quarterly figures keep your year-end return clean.

No input tax credit

Composition taxpayers cannot claim input tax credit and must issue a bill of supply instead of a tax invoice.

Don’t have all the documents?

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Step by Step

How CMP-08 & GSTR-4 Filing Works (Step by Step)

The entire filing happens online on the official GST portal at gst.gov.in.

01

Share turnover

Send the quarter’s outward supply / turnover figures over WhatsApp or email. No office visit required.

02

Tax computed

We work out the self-assessed tax at your flat rate — 1% for traders/manufacturers, 5% for restaurants, 6% for services.

03

Pay the challan

A challan is generated on the GST portal; you pay the self-assessed tax for the quarter.

04

File CMP-08

Form CMP-08 is filed on the portal before the 18th of the month following the quarter, and the ARN is shared.

05

Annual GSTR-4

At year-end, the quarter-wise data is reconciled and the annual GSTR-4 filed by 30 June, with negative liability adjusted correctly.

How Long It Takes

CMP-08 & GSTR-4 — Key Due Dates

Stage	Expected Time
CMP-08 — Q1 (Apr–Jun)	By 18 July
CMP-08 — Q2 (Jul–Sep) / Q3 (Oct–Dec)	By 18 Oct / 18 Jan
CMP-08 — Q4 (Jan–Mar)	By 18 April
GSTR-4 — annual composition return	By 30 June

CMP-08 is due by the 18th of the month following each quarter, and the annual GSTR-4 by 30 June after the financial year. Late payment of the self-assessed tax carries interest at 18% per annum; late filing attracts a late fee.

Compliance Calendar

Key Dates — At a Glance

Frequency	What Is Due
Quarterly	CMP-08 — Q1 by 18 July · CMP-08 — Q2 by 18 October · CMP-08 — Q3 by 18 January · CMP-08 — Q4 by 18 April
Annually	GSTR-4 — annual composition return by 30 June · Reconcile all four CMP-08 quarters · Adjust any negative liability carried forward
Payments	Pay self-assessed tax with each CMP-08 · Interest at 18% p.a. on late payment · Nil CMP-08 for quarters with no supplies
Event-Based	CMP-02 to opt in for the coming FY before 31 March · ITC-01 / ITC-03 stock statements when entering or leaving the scheme · Withdrawal (CMP-04 / CMP-07) if you exit or breach conditions

Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.

Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

Confirm composition eligibility and turnover limits yourself
Compute self-assessed tax at the correct flat rate
Generate the challan and pay before the 18th
File CMP-08 accurately for every quarter
Track four CMP-08 quarters plus the 30 June GSTR-4 deadline
Handle negative liability carried on the portal
Risk mismatches, late fees and interest

With TaxClue

Eligibility and turnover verified for you
Self-assessed tax computed at the correct rate
Challan generated and CMP-08 filed before the 18th
All four quarters reconciled before GSTR-4
Reminders before every 18th and before 30 June
Negative liability tracked and adjusted correctly
Fewer mismatches, no missed deadlines

Skip the guesswork.

Let an expert handle it →

Avoid Delays

Common Mistakes That Delay Your Application

Missing the 18th CMP-08 deadline and incurring late fee plus interest

Declaring the wrong turnover, causing under- or over-payment

Applying the wrong flat rate (1% / 5% / 6%) for the supply type

Skipping a nil CMP-08 for a quarter with no supplies

Filing CMP-08 and GSTR-4 in isolation, leading to mismatches

Ignoring negative liability carried on the portal

Claiming input tax credit, which is not allowed under composition

Making inter-state or e-commerce sales while in the scheme

TaxClue reviews your documents before filing to reduce avoidable errors.

Stay Compliant

Ongoing Composition Compliance

Quarterly

CMP-08 — Q1 by 18 July
CMP-08 — Q2 by 18 October
CMP-08 — Q3 by 18 January
CMP-08 — Q4 by 18 April

Annually

GSTR-4 — annual composition return by 30 June
Reconcile all four CMP-08 quarters
Adjust any negative liability carried forward

Payments

Pay self-assessed tax with each CMP-08
Interest at 18% p.a. on late payment
Nil CMP-08 for quarters with no supplies

Event-Based

CMP-02 to opt in for the coming FY before 31 March
ITC-01 / ITC-03 stock statements when entering or leaving the scheme
Withdrawal (CMP-04 / CMP-07) if you exit or breach conditions

Risk Assessment

Penalties & Consequences

What is at stake if you do not comply

18% interest per annum on self-assessed tax paid after the 18th
Late fee of ₹50/day (₹20/day nil) on late CMP-08 / GSTR-4
Skipped nil CMP-08 blocks subsequent filings
Wrong turnover or rate causes GSTR-4 mismatch and short-payment demands
Loss of composition status and notices on continued default

Latest Updates

Regulatory Updates 2025–26

2025: Composition taxpayers file CMP-08 quarterly and GSTR-4 annually; the scheme covers goods turnover up to ₹1.5 crore.

The Difference

Why Businesses Choose TaxClue

01

CA / CS Team

Qualified Chartered Accountants and Company Secretaries with deep GST expertise.

02

End-to-End

From computation to CMP-08 and GSTR-4 — fully managed, minimal effort from you.

03

On-Time Filing

Reminders before every 18th and before 30 June so you never miss a deadline.

04

100% Online

Everything over WhatsApp / email — no office visits required.

05

Transparent Fees

A clear quote upfront — ₹0 hidden professional charges.

06

Reconciled Together

CMP-08 and GSTR-4 handled and reconciled together to prevent mismatches.

Data Care

Your Documents Deserve Professional Care

Documents handled by professionals under confidentiality
Access limited to the team working on your file
Communication over secure digital channels
Documents retained only as long as needed for compliance

Answers

Frequently Asked Questions

What is Form CMP-08 and who files it?

CMP-08 is a quarterly statement-cum-challan filed by taxpayers registered under the GST composition scheme. It is used to declare self-assessed tax on turnover for the quarter and pay it. Small traders, manufacturers, restaurants and eligible service providers under composition must file it.

What is the due date for filing CMP-08?

CMP-08 is due by the 18th of the month following each quarter — that is 18 July, 18 October, 18 January and 18 April. The self-assessed tax must be paid by the same date.

What is the difference between CMP-08 and GSTR-4?

CMP-08 is the quarterly statement-cum-challan for paying self-assessed composition tax, while GSTR-4 is the annual composition return due by 30 June following the financial year. The quarterly CMP-08 values are auto-populated into the annual GSTR-4.

What tax rate applies under the composition scheme?

A flat rate is paid on turnover: 1% for traders and manufacturers, 5% for restaurants not serving alcohol, and 6% for eligible service providers under the special composition scheme. No input tax credit can be claimed.

What is the turnover limit for the composition scheme?

Aggregate turnover up to ₹1.5 crore for goods (₹75 lakh in special-category states), and up to ₹50 lakh for the 6% services composition scheme. Exceeding the limit means the business must move to regular GST.

Do I need to file CMP-08 if there were no sales in a quarter?

Yes — a nil CMP-08 must still be filed for a quarter with no outward supplies. Skipping it can attract a late fee and block subsequent filings, so a nil return should be filed on time.

What is the penalty for filing CMP-08 or GSTR-4 late?

Late filing attracts a late fee of ₹50 per day (₹20 per day for nil returns), and any tax paid after the due date carries interest at 18% per annum. The GSTR-4 late fee is capped at ₹2,000 per return.

Can a composition taxpayer make inter-state or e-commerce sales?

No — composition taxpayers cannot make inter-state outward supplies, cannot supply through e-commerce operators, and cannot claim input tax credit. They must issue a bill of supply instead of a tax invoice.

How is the self-assessed tax on CMP-08 calculated?

The tax is a flat percentage of the quarter’s outward supply turnover — 1% for traders and manufacturers, 5% for non-alcohol restaurants, and 6% for eligible service providers. Because it is self-assessed, accurate turnover figures are essential to avoid short-payment demands or mismatches in GSTR-4.

What is negative liability in CMP-08 and how is it handled?

If excess tax is paid in a CMP-08 quarter, the portal now carries the negative liability forward and adjusts it in later filings and the annual GSTR-4. It should be tracked carefully so the year-end return reconciles correctly; TaxClue monitors this for every client.

When must I opt in or out of the composition scheme?

To opt in for a financial year, Form CMP-02 is generally filed before 31 March of the preceding year. If you exit or breach the scheme conditions, a withdrawal is filed (CMP-04 / CMP-07), and stock statements (ITC-01 / ITC-03) apply when entering or leaving the scheme.

Does CMP-08 filing replace the annual return?

No. CMP-08 is the quarterly statement-cum-challan, while the annual return GSTR-4 is filed separately by 30 June after the financial year. Both are required — the quarterly CMP-08 data auto-populates GSTR-4.

How do I file CMP-08 on the GST portal?

Log in at gst.gov.in → Services → Returns → Statement for Payment of Self-Assessed Tax (CMP-08) for the quarter, enter your outward-supply turnover and any reverse-charge tax, generate the challan and pay, then file the statement with EVC or DSC. An ARN is generated on successful filing. TaxClue computes the tax and files it for you before the 18th.

What documents do I need to file CMP-08?

CMP-08 is self-assessed, so the key input is your accurate quarter-wise outward-supply turnover, broken up by supply type where the rate differs (goods, restaurant or service), plus any tax payable under reverse charge and your GST portal login. No purchase or invoice-level upload is needed for the quarterly statement.

How much does it cost to file CMP-08 — is there a government fee?

The GST portal charges ₹0 to file CMP-08 or GSTR-4; you only pay the self-assessed composition tax itself. Late payment carries 18% per annum interest and late filing a fee of ₹50 per day (₹20 for nil). You pay a professional fee only if you engage an expert like TaxClue to compute and file.

What is the difference between CMP-08 and CMP-02?

CMP-02 is the one-time intimation you file to opt into the composition scheme for a financial year (generally before 31 March of the preceding year). CMP-08 is the quarterly statement-cum-challan you file each quarter once you are in the scheme to declare and pay self-assessed tax.

What happens if my turnover crosses the composition limit mid-year?

If aggregate turnover exceeds ₹1.5 crore for goods (₹75 lakh in special-category states) or ₹50 lakh for the services scheme, you must withdraw from composition by filing Form CMP-04, move to regular GST, and file an ITC-01 stock statement to claim input tax credit on stock held on the switch date. From then you file regular GSTR-1 and GSTR-3B.

Verify Everything

Official Sources & Legal References

Every regulatory figure on this page — due dates, flat rates, thresholds and penalties — is drawn from primary law and official government sources. Verify them directly:

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