PROCESS OF FILING FORM CMP-08

Form CMP-08 is the quarterly self-assessed tax statement that every taxpayer registered under the GST Composition Scheme must file. For FY 2026-27, with the composition scheme remaining a popular option for small traders, manufacturers, and restaurants below the ₹1.5 crore turnover threshold (₹75 lakh in special category states), getting CMP-08 right is a non-negotiable compliance task. The form has matured into a fully pre-filled, simple challan-cum-statement on the GST portal.

Who must file CMP-08?

Every taxpayer who has opted into the composition levy under Section 10 of the CGST Act using Form CMP-02 (existing taxpayers) or selected the composition option at registration must file CMP-08. This includes service providers covered by the special composition scheme under Notification 02/2019-CT (Rate) with the ₹50 lakh turnover ceiling.

Due date and tax rates

• Quarterly due date: 18th of the month following the quarter (18 July, 18 October, 18 January, 18 April).
• Manufacturers and traders: 1 per cent of taxable turnover (0.5% CGST + 0.5% SGST).
• Restaurants not serving alcohol: 5 per cent (2.5% CGST + 2.5% SGST).
• Service providers under Notification 02/2019: 6 per cent (3% CGST + 3% SGST).
• Late filing attracts late fee and interest under Sections 47 and 50 of the CGST Act.

Step-by-step filing process

1. Log in to www.gst.gov.in with your GSTIN and password.
2. Navigate to Services → Returns → Statement for payment of self-assessed tax (CMP-08).
3. Select the relevant financial year and return filing quarter.
4. In Table 3, enter outward supplies (taxable turnover), inward supplies attracting reverse charge, and tax payable under each head (CGST, SGST/UTGST, IGST, Cess).
5. Click 'Save' and then 'Preview Draft' to verify the figures and the auto-computed tax.
6. Generate challan and pay the tax through net banking, NEFT/RTGS, UPI, or credit/debit card via the GST portal's payment gateway.
7. After successful payment, the tax liability ledger updates and the form moves to 'Ready to File' status.
8. File the return using DSC (for companies and LLPs) or EVC (Aadhaar-based OTP for proprietors and partnerships).
9. Download the filed CMP-08 and the payment receipt for your records.

Common errors to avoid

The most frequent mistake is reporting the full GST-inclusive amount as outward supply instead of the taxable value. Another pitfall is missing inward supplies on which reverse charge applies — composition taxpayers must pay RCM tax at the normal rate, not the composition rate, and this cannot be offset against the composition tax payable. Also, do not adjust input tax credit; composition taxpayers cannot claim ITC.

Annual return GSTR-4

CMP-08 is a quarterly statement, not a return. Composition taxpayers must additionally file GSTR-4 annually by 30 June following the close of the financial year. GSTR-4 consolidates the four quarterly CMP-08 statements and reports inward supplies and turnover. Late filing of GSTR-4 attracts a late fee notified by CBIC.

Conclusion

Filing CMP-08 is straightforward once you understand its quarterly rhythm and the tax rates applicable to your activity. Reconcile your bank receipts and invoices monthly so that quarterly filing becomes a five-minute task. Missing the 18th of the month carries cumulative interest and disrupts your composition scheme eligibility for the next year.