If your business is registered under the GST composition scheme, your quarterly compliance revolves around a single form: CMP-08. It is a statement-cum-challan used to declare your turnover for the quarter and pay the self-assessed tax at the low composition rate. This 2026 guide explains what CMP-08 is, who files it, the applicable rates, the step-by-step payment process on the GST portal, the due date, and the late fee for delays.<\/p>\n
CMP-08 is a quarterly statement-cum-challan<\/strong> that a composition taxpayer uses to declare the summary of self-assessed tax payable for a quarter and to make the payment. It replaced the earlier quarterly return system for composition dealers, simplifying their compliance to one form every three months, plus one annual return (GSTR-4).<\/p>\n In short, CMP-08 is how a composition dealer pays tax each quarter, while GSTR-4 is the annual summary filed once a year.<\/p>\n CMP-08 must be filed by every taxpayer registered under the composition scheme, which includes:<\/p>\n Even if there is no tax liability for a quarter, a composition dealer must still file a nil CMP-08<\/strong>. Filing is mandatory as long as the registration is active under the scheme.<\/p>\n The tax paid through CMP-08 is a small percentage of turnover, not the regular GST rate. The composition rates are:<\/p>\n A key point: composition dealers cannot collect GST from customers<\/strong> and cannot claim input tax credit<\/strong>. The composition tax is a cost borne by the business, which is why the rates are kept low.<\/p>\n CMP-08 is due on the 18th of the month following the end of each quarter<\/strong>. The standard schedule is:<\/p>\n The process is entirely online on the GST portal.<\/p>\n Remember that composition tax is always paid in cash<\/strong> (through the electronic cash ledger), since input tax credit cannot be used to offset it.<\/p>\n Missing the due date has consequences:<\/p>\n Consistent delays can also affect your eligibility to continue under the composition scheme, so timely quarterly payment matters.<\/p>\n These two forms work together but serve different purposes:<\/p>\n A composition dealer therefore files four CMP-08 statements and one GSTR-4 each year.<\/p>\nWho needs to file CMP-08?<\/h2>\n
\n
Composition scheme tax rates<\/h2>\n
\n\n
\n \nType of business<\/th>\n CGST<\/th>\n SGST<\/th>\n Total<\/th>\n<\/tr>\n<\/thead>\n \n Manufacturers & traders (goods)<\/td>\n 0.5%<\/td>\n 0.5%<\/td>\n 1% of turnover<\/td>\n<\/tr>\n \n Restaurants (not serving alcohol)<\/td>\n 2.5%<\/td>\n 2.5%<\/td>\n 5% of turnover<\/td>\n<\/tr>\n \n Service providers (special scheme)<\/td>\n 3%<\/td>\n 3%<\/td>\n 6% of turnover<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Due date for CMP-08<\/h2>\n
\n
Step-by-step: how to pay GST liability in CMP-08<\/h2>\n
\n
Late fee and interest for delayed CMP-08<\/h2>\n
\n
CMP-08 vs GSTR-4<\/h2>\n
\n