GST CMP-08 is the quarterly statement in which a composition taxpayer declares turnover and pays self-assessed tax. It is due by the 18th of the month after each quarter, under Rule 62.
Every taxpayer who has opted for composition under Section 10, including service providers under Section 10(2A), files CMP-08 for each quarter during which the option applies. A nil statement is required even when there are no supplies.
Composition tax is calculated on turnover in the state at the rate applicable to your category, such as trader, manufacturer, restaurant or Section 10(2A) supplier. Use the category recorded in your registration.
Report the value of outward supplies, including exempt supplies, and the composition tax on them. Also report inward supplies on which you pay tax under reverse charge, including purchases attracting reverse charge, and import of services. The tax is paid only from the electronic cash ledger, because composition taxpayers cannot use credit. Interest applies on late payment.
Interest is calculated on the tax paid late. Check the electronic liability register after filing to make sure the payment has been set off correctly against the liability.
A nil CMP-08 can be filed on the portal or by SMS from the registered mobile number. At the end of the year, the annual return GSTR-4 is filed, which pulls in the CMP-08 data along with inward supply details.
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This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.
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