CMP-08 Filing in GST: Due Date, Format, and Step-by-Step Process (2025 Guide)

1. Introduction to CMP-08 in GST

CMP-08 is a self-assessed statement--challan that was specially introduced for composition scheme taxpayers. This form has to be filled quarterly and through this, the taxpayer reports his outward supplies, inward supplies and tax liability. Its purpose is to make the compliance process easy for small businesses and traders.

Taxpayers opting for a composition scheme under GST do not need to file regular GST returns (e.g. GSTR-1, GSTR-3B). A simplified process has been given for them, in which only CMP-08 quarterly return and an annual GSTR-4 return have to be filed.

CMP-08 is a very simple form in which only turnover and tax liability data has to be filled. The main objective of this form is to give a simplified compliance option to small taxpayers who cannot handle the monthly filing burden.

In today's time, millions of businesses are taking advantage of this scheme, because they only have to file limited forms and the pressure of GST compliance is reduced.

2. Who Needs to File CMP-08? (Eligibility Criteria)

CMP-08 is applicable only to those taxpayers who opt for the composition scheme. This scheme is designed for those whose turnover is small and who want to avoid complex GST compliance.

Eligibility Conditions:

1. The annual turnover of the taxpayer should be up to ₹1.5 crore (₹75 lakh for North-Eastern states).

2. Taxpayer can only make intra-state supply of goods/services (inter-state supply is not allowed).

3. People supplying through e-commerce operators are not eligible.

4. Taxpayers are required to put up a "Composition Taxable Person" board on their business premises.

Filing CMP-08 is mandatory for all composition taxpayers, even if their quarterly turnover is zero. Even if the sales have not been made, one has to file a CMP-08 return which is called Nil Return.

3. CMP-08 Due Date for FY 2025

CMP-08 has a different due date for each quarter. Taxpayers have to enter the data of their outward and inward supplies and deposit the tax for that quarter through CMP-08.

Quarter-wise CMP-08 Due Dates (FY 2025):

April-June 2025 → 18th July 2025

July–September 2025 → 18th October 2025

October-December 2025 → 18th January 2026

January–March 2026 → 18th April 2026

If the taxpayer does not file his return on time, then he will have to pay both late fees and interest. For this reason, it is very important to file CMP-08 on the due date.

4. Late Fees, Penalties & Interest on CMP-08

Composition taxpayers have to face penalties in case of CMP-08 filing delays. According to GST Law:

Late Fee: ₹200 per day (₹100 CGST + ₹100 SGST) until the return is filed. But the maximum limit is equal to the quarterly turnover of the taxpayer.

Interest: If there is a tax liability and you do not pay on time, then 18% is charged per annum.

Example: If a taxpayer had to pay ₹ 50,000 tax and he paid a month late, then he would get ₹ 750 extra interest. Also, late fees will also be added on a daily basis.

Therefore, CMP-08 should always be filed before the due date, otherwise there is unnecessary extra cost which becomes a burden for small business.

5. Format of CMP-08 (Structure & Key Details)

The format of CMP-08 is very simple. This is a single-page return form that requires limited details:

GSTIN of Taxpayer – GST number of the taxpayer.

Outward Supplies (Sales) – Taxable Supplies made in quarters.

Inward Supplies (Reverse Charge) – If there is a reverse charge on a transaction, then it is reported here.

Tax Payable – GST calculated on the basis of sales and purchases.

Interest and Late Fees (if any) – If there is a delay, then its calculation.

Tax Payment (Challan) – Payment through online mode.

There is no need to provide invoice-wise or detailed breakdowns within the CMP-08 form, just enter consolidated values. For this reason, this is an easy process for small businesses.

6. Step-by-Step Process to File CMP-08 Online

Filing CMP-08 on the GST portal is very easy. This process has to be followed:

Step 1: Login to www.gst.gov.in.

Step 2: Select CMP-08 → Services → Returns.

Step 3: Select the Quarterly period for which the return is to be filed.

Step 4: Enter the consolidated data of outward supply and inward supply.

Step 5: Tax liability will be calculated automatically.

Step 6: Make the payment through net banking, UPI, debit card or NEFT by generating an online challan.

Step 7: Submit & file CMP-08.

As soon as the process is complete, an acknowledgment is generated, which is proof that you have filed the return.

7. Difference Between CMP-08 and GSTR-4

Both these forms are compulsory for composition taxpayers, but their purpose is different:

CMP-08: Quarterly filing in which tax payment is reported.

GSTR-4: There is an annual return that has to be filed only once in a year (for April-March, the due date is 30th April).

CMP-08 is a tax payment form while GSTR-4 is a return filing form that gives a summary of the entire year. Many people are confused by both, but it is clear that CMP-08 is quarterly and GSTR-4 yearly.

8. Benefits of Filing CMP-08 on Time

Filing CMP-08 Timely has multiple benefits:

Legal Compliance: Keeps the business compliant under GST law.

Avoidance of penalty: Late fees and interest are avoided.

Business Reputation: GST compliance improves good standing, which is helpful for future contracts and loans.

Cash Flow Management: Filing on time avoids unnecessary burden.

Filing a timely CMP-08 for small businesses is a smart step that avoids unnecessary costs and legal problems.

9. Common Mistakes to Avoid in CMP-08 Filing

Small mistakes while filing CMP-08 can be very costly to taxpayers. Some common mistakes:

Reporting Wrong Turnover – If sales are incorrectly reported, there may be problems in future audits.

Missing Due Date – Late filing incurs both penalty and interest.

Wrong Tax Calculation – If the rate is incorrectly then extra payment may have to be made.

Forget Nil Return – Even if there is no sale, it is mandatory to file CMP-08 Nil Return.

10. FAQs on CMP-08 Filing (2025)

Q1. What is the CMP-08 deadline?

→ for every quarter on the 18th date of next month.

Q2. What is the difference between CMP-08 and GSTR-4?

→ CMP-08 is quarterly payment statement, GSTR-4 annual return.

Q3. What happens if CMP-08 is filed late?

→ will incur ₹200/day late fee and 18% interest.

Q4. Is it mandatory to file Nil CMP-08 return?

→ Yes, even if there is no sale, you have to file.

11. Conclusion

The CMP-08 GST composition is a simplified compliance form for taxpayers that protects them from complex monthly returns. After every quarter, this form has to be filed by the 18th date. If filed on time, penalties and interest are avoided and business can run smoothly.

For small traders and service providers, CMP-08 is a hassle-free option that makes compliance easy for them.