Request a demo

Thank you for your response

Our representative will get in touch with you shortly.

CMP-08 filing must be done by all composition taxpayers (including service providers opting for composition scheme under Central Tax (Rate) Notification number 2/2019 dated 7 March 2019). The GSTN has, after much delay, opened the facility to declare and submit GST liability in CMP-08 (payment of self-assessed tax) for all the composition dealers on 29 July 2019. The composition dealers have to pay tax in CMP-08 challan-cum-statement every quarter by the 18th of the month following the quarter. The form replaces GSTR-4 with effect from FY 2019-2020. In turn, composition dealers must file GSTR-4 annually from April 2020 for the annual year 2019-2020.

Latest Updates

Update as on 6th August 2020 An Excel based offline tool is now available to file GSTR-4 (Annual Return) on the GST portal. Update as on 21st July 2020 The facility to file GSTR-4 (Annual Return) is now available on GST portal. Update as on 13th July 2020 The due date to file GSTR-4 (Annual Return) has been extended to 31st August 2020 from 15th July 2020. 3rd April 2020  
  • The time limit to opt into the composition scheme for the FY 2020-21 in form CMP-02 has been extended up to 30th June 2020. It applies for both taxpayers registered under section 10 of the CGST Act as well as the taxpayers opting for the scheme notified via CGST (Rate) notification no. 2/2019 dated 7th March 2019.
  • The time limit to file form ITC-03 has accordingly been extended till 31st July 2020.
  • The dealers can submit challan-cum-statement in form CMP-08 for the January-March 2020 quarter by 7th July 2020.
  • The time limit to file GSTR-4 annual returns for the FY 2019-20 by the composition dealers has been extended till 15th July 2020.
  24 October 2019 The due date for filing CMP-08 is extended for the period July 2019 to September 2019 from 18th September 2019 to 22nd October 2019. 27th July 2019 The due date for filing CMP-08 is further extended from 31st July 2019 to 31st August 2019 for the period April 2019 to June 2019. 18th July 2019 The due date for filing CMP-08 is extended from 18th July 2019 to 31st July 2019 for the period April 2019 to June 2019.

How to file CMP-08 on GST portal

  The following are the steps to file GST CMP-08 (payment of self-assessed tax) on GST portal:   Step 1: Log in to GST portal and navigate to the CMP-08 tile on the return dashboard   Select the relevant financial year and choose the return filing period for the relevant quarter. Proceed by clicking on ‘SEARCH’. CMP-08 filing Click on ‘PREPARE ONLINE’ for the CMP-08 form (payment of self-assessed tax).   Step 2: Fill up the tax liability details in table 3 of the CMP-08 form   Fill in the summary figures of the value of supplies and tax payable for the period of three months. Enter the interest amount in case of delay in submission of CMP-08 beyond the due date applicable. Tick mark the checkbox on ‘File Nil GST CMP-08’ in case the taxpayer: 1) Has no outward supplies during the selected return period and accordingly no tax payable. 2) Has no output tax liability due to not having inward supplies on which tax is payable on reverse charge basis (including import of services). 3) Does not have any other tax liability. CMP-08 filing Click on ‘SAVE’ to save the details entered. CMP-08 filing   Step 3: Preview draft CMP-08 before making the tax payment   CMP-08 filing Click on ‘PREVIEW DRAFT GST CMP-08’ to review the accuracy of details entered.   Step 4: Make the payment towards the liability and file CMP-08   Make payment either using the cash balance left in the electronic cash ledger OR click on ‘Create Challan’ to choose either the NetBanking or NEFT in case there is insufficient cash in the cash ledger. Confirm the details submitted by checking the box against the declaration statement. Submit the CMP-08 using electronic verification code (EVC) or digital signature (DSC). You will get a message confirming the filing of CMP-08 (payment of self-assessed tax). GSTN generates an ARN on the successful filing of CMP-08. Further, an SMS and an email are sent to the taxpayer on his registered mobile and email ID.   To read more, check out our article: All about CMP-08: Due dates, format, and applicability.  

File GSTR1 in 30 seconds

  • 50+ in-built validations to ensure early error correction and 100% accurate returns filing
  • Single-click import of Tally data
File GSTR-1 Now