CMP-08 in GST: Due Date, Late Fees & How to File

Form CMP-08 in GST is an important quarterly form for those taxpayers who opted for the composition scheme. This scheme came into effect in the financial year 2019-2020 to simplify the tax filing process for micro and small businesses. Under this scheme, they have to declare turnover against which the tax liability is paid. 

If you are a composition dealer looking for GST return filing software, sign up with Munim GST Return Filing Software and get a 60-day free trial. 

What is CMP-08 in GST?

CMP-08 is a quarterly return filing form under GST, particularly for taxpayers who opted for a composition scheme. This form enables them to declare the summary of their tax liability, serving as a statement and a payment challan for the given quarter. 

Who is required to file CMP-08?

If the taxpayer has opted for the composition scheme, then it is mandatory for them to file CMP-08 to pay their tax liability on a quarterly basis. The taxpayers registered under this scheme are considered specific types of small business owners; hence, for compliance simplification, they are liable to a fixed percentage of their turnover as GST. 

Under this scheme, there are two categories: 

(i) Goods Suppliers 

The businesses engaged in manufacturing and trading/retailing of goods with an annual turnover of up to Rs 1.5 Cr (Rs. 75 lakhs for special categories of states)

However, there are a few exemptions, which are as follows: 

Businesses engaged in interstate trades

Dealing in goods which are not taxable under GST laws

Non-resident taxable persons or casual taxable persons

Businesses selling goods via e-commerce portals

(i) Service Providers

Service providers must satisfy the criteria outlined in the Notification 2/2019 Central Tax (Rate) dated 7th March 2019. Moreover, the aggregate turnover should not exceed Rs. 50 lakh in the previous financial year. 

GST CMP-08 Due Date 

Quarter	Due Date
1st Quarter: April to June 2025	18th July 2025
2nd Quarter: July to September 2025	18th October 2025
3rd Quarter: October to December 2025	18th January 2026
4th Quarter: January to March 2026	18th April 2026

CMP-08 Late Fee

In case where a taxpayer fails to file the CMP-08 in GST return before the stipulated deadline, then a penalty would be imposed for late filing; details are as follows: 

SGST & CGST

A late fee of Rs. 200 per day of delay is levied, which is further divided into Rs. 100 under CGST and Rs. 100 under SGST. 

IGST 

Under IGST, late fees towards delayed filing of CMP-08 are Rs. 200 per day. 

Maximum Late Fees 

The maximum late fee is capped at Rs. 5000 for CMP-08.

Implication of Repeated Non-Filing of CMP-08 GST Return 

Implication 

If taxpayers fail to file CMP-08 for two consecutive quarters, they are barred from generating e-way bills. 

Solution 

File all the pending CMP-08 returns and request the jurisdictional tax officers with the form EWB-05 to reinstate the e-way bill generation. 

Format of CMP-08 Form in GST 

If you are filing a GST return for the first time, you must first know the form format. This will help you prepare the necessary data to fill out the form. Here is the detailed format of CMP-08 in GST.  

GSTIN: In the first part, composition scheme holders have to specify their GSTIN.

Legal Details: The legal name and trade name are auto-filled. The legal name is registered under GST, while the trade name is not a mandatory field. 

Outward supplies: Specify the details of the outward supplies made during the given quarter. 

Inward supplies attracting RCM: Specify the details of inward supplies on which tax is payable 

Imports: Information on imported goods and/or services, if applicable.

Tax Payable: The total amount of tax payable on the given supplies. 

Interest: Interest due on late payments or other defaults made during the given quarter should be reported in this section.  

ARN and Date of Filing: Once the tax is paid, the Application Reference Number (ARN) and the filling date will be generated and noted in the form. 

Verification: The final part involves due verification of the form to confirm the details entered are correct and accurate. 

CMP-08 in GST: How to File in Munim GST Return Filing Software 

Munim is one of the best GST Return Filing Software in the market, particularly for composition dealers. Here is the step-by-step procedure to filing CMP-08: 

Step 1: Sign up with Munim GST Return Filing Software

Step 2: Set up your company with a valid GSTIN 

Step 3: Now go to ‘My Company’ and select the company for which you want to file CMP-08. Click on the ‘Returns’ button and select ‘CMP-08’ from the drop-down menu. 

Step 4: The CMP-08 form will now appear on the screen. Feed and save the data, then proceed with tax payment. 

Step 5: Click on ‘Create and Pay’. Now you will be redirected to the GST Portal

Step 6: Log in to the GST portal with your valid credentials 

Step 7: Select your preferred payment method and make the payment. 

Step 8: Once the payment has been processed successfully, go back to the Munim GST Return Filing software, submit the EVC, and the challan will be available to download. 

Over to You

This was all about CMP-08 in GST. We hope after reading this blog you got to know everything about CMP-08 filing. If you are looking for the best GST return filing software for your small business, then do consider subscribing to Munim GST Return Filing Software, because it is fast, reliable, affordable and makes the filing process effortless. 

FAQS on CMP-08

What is the ret00009 error in GST CMP-08?

Ret00009 occurs when the taxpayer already files a return and is in process; however, numerous attempts are made to file the return again. 

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

The key difference between GSTR-4 and CMP-08 in GST returns is their filing frequency: GSTR-4 is filed annually, while CMP-08 is filed quarterly. Both are mandatory for GST composition dealers.