Composition taxpayers under GST enjoy simplified compliance, but timely filing of quarterly statements remains essential. One such key requirement is furnishing the challan-cum-statement in Form CMP-08.

What is Form CMP-08?

Form CMP-08 is a quarterly challan-cum-statement that must be filed by taxpayers registered under the Composition Scheme.

This requirement is prescribed under:

• Section 39(2) of the CGST Act, 2017

• Rule 62 of the CGST Rules, 2017

  Need help with this? Talk to Goyal Raj Kumar & Associates →

It serves both as:

• A self-assessment statement of tax liability, and

• A payment challan for discharging GST dues

  Need help with this? Talk to Goyal Raj Kumar & Associates →

Who is Required to File CMP-08?

The following taxpayers must file CMP-08:

• Composition dealers registered under Section 10 of the CGST Act

• Service providers opting for composition under Notification No. 2/2019-Central Tax (Rate) dated 07-03-2019

Due Date for Filing CMP-08

CMP-08 is filed on a quarterly basis, with the due date as follows:

• 18th of the month following the quarter

For example:

• Quarter January–March 2026 → Due date: 18th April 2026

Details to be Furnished in CMP-08

Taxpayers are required to report:

• Summary of outward supplies

• Tax payable (CGST, SGST/UTGST)

• Interest payable, if any

• Self-assessed tax payment details

Important Compliance Points

• No invoice-level details are required—only a summary is sufficient

• Tax must be paid before filing the form

• CMP-08 filing is mandatory even if there is no turnover (Nil return)

Consequences of Non-Compliance

Failure to file CMP-08 on time may result in:

• Late fee:

  • ₹200 per day (₹100 CGST + ₹100 SGST), subject to a maximum of ₹5,000

• Interest @ 18% p.a. on delayed payment of tax

• Possible compliance notices from GST authorities

Annual Return Requirement

In addition to CMP-08, composition taxpayers must file:

• Form GSTR-4 (Annual Return) by 30th April following the financial year
  (as per Rule 62 of CGST Rules)

Conclusion

Timely filing of CMP-08 is crucial for composition dealers to remain compliant under GST law. With the due date of 18th April 2026 for the March 2026 quarter, businesses should ensure accurate reporting and prompt tax payment to avoid penalties.

For expert guidance on this topic, contact your tax professional today.