CMP-08 due date — Composition Scheme Quarterly Statement
Quarterly statement-cum-challan of self-assessed tax for composition taxpayers, by the 18th of the month after the quarter.
Next due date
18 January 2027for Q3 FY 2026-27
If it is late: Late fee ₹50/day (₹20/day for nil returns) under s.47 (capped at ₹10,000)
Get told before CMP-08 is due
We will email you a week before the next one, and before each one after that.
One email per occurrence of CMP-08, and nothing else unless you tick the box above — and your address is never sold or passed on. We send a link to confirm first, and nothing goes out until you follow it. Every message has a one-click link to stop. See the Privacy Policy.
- Due
- 18th, 1 month after quarter end
- Frequency
- Quarterly
- If it lapses
- Late fee ₹50/day (₹20/day for nil returns) under s.47 (capped at ₹10,000)
- Statutory reference
- Rule 62, CGST Rules 2017
Where this date comes from
- The instrument
- Rule 62, CGST Rules 2017
- The authority
- Central Board of Indirect Taxes and Customs
Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.
Who has to file it
Every one of these has to hold before CMP-08 binds an entity:
- GST registered
- Composition GST scheme
- Filed on:
- GST Portal (gst.gov.in)
- Usually owned by:
- Accountant
- Typical effort:
- 1.5 hours
Common questions
- What is the due date of CMP-08?
- It is next due on 18 Jan 2027, for Q3 FY 2026-27. 18th, 1 month after quarter end. It falls due every quarter.
- Who has to file CMP-08?
- It applies to GST registered and Composition GST scheme.
- What is the penalty for filing CMP-08 late?
- Late fee ₹50/day (₹20/day for nil returns) under s.47 (capped at ₹10,000)
- How do I file CMP-08?
- Log in to the GST portal (gst.gov.in), go to Services → Returns → Returns Dashboard, choose the financial year and period, then prepare the return online or upload it from the offline tool. Pay any tax, interest or late fee shown, and file with DSC or EVC.
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.