Step-by-Step Guide for GSTR CMP-08 Return Filing
GSTR CMP-08 is a quarterly statement-cum-challan that must be filed by taxpayers registered under the GST Composition Scheme.
It is used to declare turnover and pay GST tax for the quarter.
This blog explains the complete step-by-step process for GSTR CMP-08 return filing, including eligibility, due dates, and common mistakes.
What Is GSTR CMP-08?
GSTR CMP-08 is a quarterly return that includes:
- Summary of outward supplies
- Tax payable under composition scheme
- Payment of GST liability
It replaces the earlier GSTR-4 quarterly return and works as a tax payment statement.
Who Is Required to File GSTR CMP-08?
You must file CMP-08 if:
- You are registered under GST Composition Scheme
- Turnover is within prescribed limits
- You pay GST at a fixed composition rate
Applicable to:
- Small traders
- Manufacturers
- Restaurants (not serving alcohol)
- MSMEs under composition scheme
GSTR CMP-08 Due Date
| Quarter | Due Date |
|---|---|
| Apr – Jun | 18th July |
| Jul – Sep | 18th October |
| Oct – Dec | 18th January |
| Jan – Mar | 18th April |
Late filing attracts interest and late fees.
Documents Required for CMP-08 Filing
- Quarterly sales turnover details
- Composition tax rate details
- Purchase records (for reference)
- GST login credentials
- Previous CMP-08 challans (if any)
Step-by-Step Process for GSTR CMP-08 Return Filing
Step 1: Login to GST Portal
- Visit the GST portal
- Login using:
- GSTIN
- Username
- Password
- Captcha
Step 2: Navigate to CMP-08
- Go to Services → Returns → CMP-08
- Select Financial Year & Quarter
- Click Prepare Online
Step 3: Enter Turnover Details
- Enter outward supplies
- Tax is auto-calculated based on:
- Trader / Manufacturer / Restaurant rate
Ensure turnover details are accurate.
Step 4: Review Tax Liability
- Verify:
- CGST
- SGST
- No ITC is allowed under composition scheme
Step 5: Make GST Payment
- Generate challan if required
- Pay tax via:
- Net banking
- Debit / Credit card
- NEFT / RTGS
- Payment is mandatory before filing
Step 6: Submit CMP-08
- Click Submit
- File using:
- EVC or
- DSC (if applicable)
Step 7: Download Acknowledgement
- Download ARN & filed statement
- Save for compliance records
Common Mistakes in CMP-08 Filing
- ❌ Missing quarterly due dates
- ❌ Incorrect turnover reporting
- ❌ Assuming CMP-08 replaces GSTR-4
- ❌ Filing without payment
- ❌ Claiming ITC (not allowed)
Late Fee & Interest for CMP-08
| Type | Amount |
|---|---|
| Late Fee | ₹200 per day (₹100 CGST + ₹100 SGST) |
| Maximum Late Fee | ₹5,000 |
| Interest | 18% per annum |
Annual Return Requirement (GSTR-4)
CMP-08 does not replace GSTR-4.
Composition taxpayers must also file:
- GSTR-4 (Annual Return) by 30th April
Benefits of Composition Scheme & CMP-08
- Lower tax rates
- Simplified compliance
- Quarterly filing
- Minimal documentation
How Saving Mantra Helps with CMP-08 Filing
Saving Mantra provides end-to-end GST composition compliance, including:
- CMP-08 quarterly filing
- Composition eligibility review
- GSTR-4 annual return filing
- Due date reminders
- GST notice handling
✔ Error-free filing
✔ On-time compliance
✔ Expert GST support
Frequently Asked Questions (FAQs)
Q1. Is CMP-08 mandatory every quarter?
Yes, even if there is no turnover.
Q2. Can CMP-08 be revised?
No. Errors must be corrected in subsequent periods.
Q3. Is ITC allowed in CMP-08?
No. ITC is not available under the composition scheme.
Q4. What happens if CMP-08 is not filed?
Late fees, interest, and blocking of future returns may apply.
Disclaimer
This article is for informational purposes only. GST laws, composition scheme rules, and return filing procedures are subject to change as per government notifications. Always verify details from the official GST portal or consult a qualified GST professional before filing returns. Saving Mantra shall not be responsible for decisions taken based on this content without professional advice.