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  7. Form CMP-08: Filing Process, Due Dates, Penalties & Key Points

Form CMP-08: Filing Process, Due Dates, Penalties, and Key Points

Updated on: 21 Nov, 2025 06:39 PM

Form CMP-08 is a crucial quarterly return for taxpayers registered under the GST Composition Scheme. Introduced from the 2019–20 financial year, CMP-08 simplifies GST compliance for small businesses by letting them pay tax at a fixed percentage of their turnover.

Instead of filing multiple detailed monthly returns, composition taxpayers can simply report quarterly turnover and pay tax in a single consolidated form. This reduced compliance burden helps small businesses stay focused on their core work while still remaining GST-compliant.

Contents

What is Form CMP-08?

CMP-08 is a quarterly self-assessed return in GST where a composition dealer reports total turnover and pays tax for the quarter.

This answers one of the most common queries: what is cmp 08 in gst and what is cmp 08.

But here’s the part most taxpayers misunderstand:

  • A wrong CMP-08 can impact your GSTR-4 Annual Return.
  • Delay in CMP-08 filing may lead to GSTIN suspension.
  • Incorrect reporting can put your composition eligibility at risk.
  • CMP-08 cannot be revised, so all corrections must be adjusted in the next quarter.

In short, CMP-08 may look simple, but it is one of the most important compliance steps under the composition scheme.

Who Should File CMP-08?

You must file CMP-08 if you are:

  • A taxpayer registered under the composition scheme (Section 10)
  • A service provider covered under Notification 02/2019
  • A small business whose turnover is below:
    • ₹1.5 crore (Normal states)
    • ₹75 lakh (Special category states)

You still need to file CMP-08 even if:

  • You made zero sales
  • Your shop was closed temporarily
  • You did not make any purchases
  • You shifted from regular to composition mid-year
  • You are waiting for GSTIN cancellation

Pro Tip: Many taxpayers skip filing because “there were no transactions”. But the truth is, you must file GSTR, even if you have Zero sales during the period. Skipping filing might result in notices and penalties.

What is the Deadline to File CMP-08?

CMP-08 must be filed quarterly by the 18th of the month following the quarter:

Quarter Period Due Date
Q1 Apr–Jun 18 July
Q2 Jul–Sep 18 October
Q3 Oct–Dec 18 January
Q4 Jan–Mar 18 April

What happens if you miss the due date:

  • Interest @18% applies
  • Late fees apply in some cases
  • Your GSTIN may get suspended
  • You cannot file GSTR-4 without completing all CMP-08 filings
  • Non-filing can lead to the cancellation of GSTIN

What to Report in CMP-08?

CMP-08 doesn’t need invoice-wise details. You must simply report:

  • Total turnover for the quarter
  • Tax payable (auto-calculated based on your type of business)
  • Interest (if you filed late)
  • Late fees (if applicable)
  • Challan details for tax payment

How to Fill CMP-08 Form?

Step 1: Open Form CMP-08

  • Log in to the GST portal.
  • Go to the Return Dashboard and select the CMP-08 option.
  • Choose the financial year and the relevant quarter.
  • Click Search, then select Prepare Online to start filling the form.

Step 2: Enter Your Tax Liability

  • Enter the total value of supplies and the tax payable for the quarter.
  • Add interest, if any, for delayed filing.
  • Tick the ‘File Nil GST CMP-08’ option if:
    • You made no outward supplies,
    • You have no tax liability under reverse charge (including imported services),
    • You have no other tax dues.
  • Click Save to store your entries.

Step 3: Review Your Details

  • Click Preview Draft GST CMP-08 to verify all the information before filing.

Step 4: Pay and File

  • Pay the required tax using the balance in your electronic cash ledger, or generate a challan to pay through NetBanking or NEFT/RTGS if more funds are needed.
  • Agree to the declaration and submit the form using EVC or DSC.
  • After successful filing, the system will generate an ARN (Acknowledgement Reference Number).
  • You will also receive confirmation via SMS and email on your registered mobile number and email ID.

What is the Penalty for Late Filing of Form CMP-08?

1. Late Fee

Composition taxpayers usually pay a lower late fee for NIL returns.
But the late fee depends on state-specific rules.

2. Interest @18%

Interest calculation example:

  • Tax payable = ₹5,000
  • Delay = 20 days
  • Interest = ₹5,000 × 18% × 20/365 = ₹49 (approx.)

3. GSTIN Cancellation

If CMP-08s are not filed for two consecutive quarters, the department may cancel our GSTIN.

4. Penalty for issuing a tax invoice as a composition dealer

Penalty = GST amount collected + equal penalty

Need help with GST filing and GST registration and GST notice assistance? Get in touch with our GST experts who can not only help you file your GSTR on time but also help you be compliant with GST laws and ensure a smooth GST filing journey. Connect with GST experts now!

Frequently Asked Questions on CMP-08

Q- Who needs to file Form CMP-08?

Form CMP-08 must be filed by all taxpayers who are registered under the GST Composition Scheme, including small traders, manufacturers, and eligible service providers. It is filed every quarter to declare turnover and pay tax. Even if you have zero sales, you must still submit a NIL CMP-08. Non-filing leads to penalties and may also result in GSTIN suspension.

Q- Is filing CMP-08 mandatory even if there are no sales?

Yes. CMP-08 is compulsory even when your turnover for the entire quarter is zero. You must file a NIL return to avoid late fees, interest, and notices. Many composition taxpayers mistakenly skip filing during no-business periods, which often leads to GSTIN suspension or cancellation.

Q- Can I revise Form CMP-08 after filing?

No, CMP-08 cannot be revised once filed. If you make an error, you must correct it in the next quarter’s CMP-08 by adding or adjusting the difference. This makes reviewing the form before submission very important, especially because GSTR-4 will later validate the yearly totals.

Q- What happens if I miss the CMP-08 due date?

If you miss the due date, you must pay interest at 18% on your tax liability for the delayed period. Depending on the state, late fees may also apply, especially if tax is payable. Non-filing for multiple quarters can lead to GSTIN suspension, blocking you from further filings and compliance.

Q- What details do I need to enter while filing CMP-08?

You only need to report the total turnover for the quarter, the tax payable, and any interest for late filing. CMP-08 does not require invoice-wise details. However, your books must support the values declared because these figures are compared with your annual GSTR-4.

Q- Do I need to include GST in the turnover reported in CMP-08?

No. You should report only the value of outward supplies, not GST. Composition taxpayers pay tax at a fixed rate on turnover, so GST should never be included in your sales value. Reporting turnover incorrectly may affect your annual return and trigger discrepancies.

Q- Can composition taxpayers make inter-state or e-commerce sales?

No. Composition dealers cannot make inter-state outward supplies or sell through e-commerce platforms like Amazon or Flipkart. If you accidentally make such a supply, you must exit the composition scheme and shift to the regular scheme. Continuing CMP-08 filing after becoming ineligible may attract penalties.

Q- Is CMP-08 the same as GSTR-4?

No. CMP-08 is a quarterly statement-cum-challan used to pay tax. GSTR-4 is an annual return summarizing all outward supplies, inward supplies, and tax paid during the year. Your GSTR-4 depends heavily on accurate CMP-08 filings, so both forms must match.

Q- What should I do if I mistakenly pay extra tax in CMP-08?

If you pay more tax by mistake, you can adjust the excess amount in the next quarter’s CMP-08. The GST portal does not allow direct revision or refund through CMP-08. Keeping a clear record of your turnover and tax calculations helps avoid such mismatches.

Q- What if my GSTIN gets suspended for non-filing of CMP-08?

If your GSTIN is suspended because of non-filing, you must immediately file all pending CMP-08 returns and clear any tax, interest, or late fees. After filing everything, you can apply for revocation of suspension. Delays may lead to cancellation, requiring a lengthy appeal or re-registration process.

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CA Abhishek Soni

CA Abhishek Soni
Founder & CEO at Tax2win

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Abhishek Soni is a Chartered Accountant by profession and an entrepreneur by passion. He has wide industry experience in telecom, retail, manufacturing, and entertainment and has handled various national and international assignments. He is the co-founder and CEO of Tax2win.in. Tax2win, an online tax filing platform, provides the easiest way to e-file your Income Tax Return in India. Through Tax2win.in, Abhishek endeavors to revolutionize how individuals file their income tax returns, offering a seamless and user-friendly experience.