GST_CMP08 · quarterly Return

CMP-08 (Composition): Due Date, Checklist & Penalty Details

Statutory filing schedule, legal sections under CGST Act & Rules, 2017, client document requirements, and late filing consequences for Indian practitioners.

AI Overview Direct Answer

Form CMP-08 is a quarterly statement-cum-challan for composition taxpayers due by the 18th day following the end of each quarter. Late payment triggers interest at 18% per annum plus statutory late fees.

Section: Section 10 read with Rule 62 · Regulator: CBIC · Reviewed by: FCA Tax Practitioner

Statutory Act & Section

Section 10 read with Rule 62

CGST Act & Rules, 2017

Standard Due Date

Day 18 following quarter end

Subject to statutory holiday extensions

Who is required to file?

Taxpayers registered under the GST Composition Scheme.

Statutory Penalty / Late Fee

Late fee ₹200/day

Client Document Collection Checklist

Required records to collect from the client before filing CMP-08 (Composition):

CORS Template

Turnover summary

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Related GST Compliances

GST_GSTR1

GSTR-1 (Outward Supplies)

GSTR-3B (Summary Return)

Due: Day 20