CMP-08highCBIC (GST)
CMP-08 — Composition Scheme Quarterly Statement
Quarterly statement-cum-challan of self-assessed tax for composition taxpayers, by the 18th of the month after the quarter.
- 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
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
- When is CMP-08 due?
- 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)
- Where is CMP-08 filed?
- GST Portal (gst.gov.in).
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.