Last updated: 15 July 2026. If you are registered under the composition scheme, your next hard date is Saturday, 18 July 2026 — the due date for CMP-08 covering the April–June 2026 quarter. CMP-08 trips people up because it is not really a return in the way GSTR-1 or GSTR-3B are. It is a statement-cum-challan: you declare the self-assessed tax on the quarter's turnover and you pay it, in one step. There are no invoice-level entries, but the money has to move. This guide walks through the rate that applies to you, how to work out the figure, how to file it, and what it costs if you are late.
Applicability Note: This guide reflects GST provisions and notifications applicable as of 15 July 2026. Due dates, composition rates and late-fee caps can change through notifications and GSTN advisories; the GST portal is the authoritative source. Always verify on gst.gov.in or with a GST professional before acting.
Who Files CMP-08
CMP-08 is only for taxpayers registered under the composition scheme — small businesses that opted out of the regular regime, pay tax at a flat rate, cannot claim input tax credit, and issue a bill of supply rather than a tax invoice. If that is you, CMP-08 is your quarterly obligation. If you are a regular taxpayer (including one who files quarterly under QRMP), CMP-08 is not yours at all; you file GSTR-1 and GSTR-3B instead. Not sure which you are? Your registration profile on gst.gov.in states it plainly.
Find the Composition Rate That Applies to You
The whole CMP-08 calculation hinges on one rate, and the scheme sets a different one depending on what you do. These rates sit in Rule 7 of the CGST Rules and Section 10, and they have not changed for FY 2026-27 — the September 2025 rate restructure reworked the main GST slabs but left the composition rates untouched.
| Who you are | Total rate | Split | Applied to |
|---|---|---|---|
| Manufacturer | 1% | 0.5% CGST + 0.5% SGST | Total turnover in the state for the quarter |
| Trader (goods) | 1% | 0.5% CGST + 0.5% SGST | Turnover of taxable supplies of goods |
| Restaurant (not serving alcohol) | 5% | 2.5% CGST + 2.5% SGST | Total turnover |
| Service provider / mixed supplier (turnover up to ₹50 lakh) | 6% | 3% CGST + 3% SGST | Total turnover of services and goods |
The 6% service-provider option is the separate composition route under Section 10(2A), introduced by Notification No. 2/2019-Central Tax (Rate) dated 7 March 2019 for suppliers of services (or mixed suppliers) who are otherwise ineligible for the goods scheme, subject to a ₹50 lakh turnover ceiling. One subtlety worth remembering: a trader pays the 1% only on taxable supplies, so exempt goods are excluded from the base — but a manufacturer pays on total turnover in the state.
Work Out the Self-Assessed Tax
CMP-08 asks for the tax, not a breakdown of every sale. So the calculation is short: take the quarter's turnover base for your category, apply your rate, and split it across CGST and SGST. If you had any purchases that attract tax under reverse charge during the quarter, that tax is added on top — reverse-charge liability is not covered by your composition rate and has to be paid separately in the same statement.
A worked example. A trader with ₹18,00,000 of taxable turnover for Apr–Jun pays 1% — ₹18,000, split as ₹9,000 CGST and ₹9,000 SGST. Add any reverse-charge tax for the quarter, and that is the CMP-08 figure. Keep the turnover working papers on file; although CMP-08 itself carries no invoice detail, your annual GSTR-4 and any later scrutiny will lean on the same numbers.
Filing and Paying on the Portal
The mechanics are straightforward, but leave time to fund the cash ledger:
- Log in at gst.gov.in and open Services → Returns → Statement/Payments → CMP-08 for the Apr–Jun 2026 quarter.
- Enter the self-assessed liability (Table 3) — outward tax at your composition rate plus any reverse-charge tax.
- Pay through the electronic cash ledger. If the balance is short, generate a PMT-06 challan and add funds; bank credit is not always instant, so do this a day or two ahead rather than on 18 July.
- File the statement with DSC or EVC once the ledger covers the liability.
There is no separate "pay later" for composition tax — filing CMP-08 and paying the tax are the same action, so the return is not complete until the cash ledger is debited.
What a Late CMP-08 Costs
Miss 18 July and the cost comes in two layers, with a third consequence lurking behind them:
- Interest is the certain cost. Any composition tax paid after the due date carries interest at 18% per annum under Section 50, running from 19 July to the day you actually pay.
- A late fee applies for the delay in filing. The fee commonly levied on a late CMP-08 is ₹200 per day (₹100 CGST + ₹100 SGST), capped at ₹5,000 in total.
- Repeated default blocks your e-way bills. If CMP-08 goes unfiled for two consecutive quarters, e-way bill generation is blocked under Rule 138E until you catch up. For a dealer who moves goods, that stops dispatches — a far bigger problem than the fee.
Note too that CMP-08 is the quarterly obligation only. Your annual composition return, GSTR-4, is separate; paying CMP-08 every quarter does not discharge the annual filing.
Where This Sits in the July Cycle
CMP-08 falls in a crowded fortnight. The QRMP quarterly GSTR-1 was due 13 July, and the monthly GSTR-3B (with GSTR-5 and GSTR-5A) lands on 20 July, followed by the QRMP GSTR-3B on 22/24 July. If you run both a composition registration and a separate regular one, watch both tracks. See the full July 2026 deadline calendar so nothing slips between dates.
Key Takeaways
- CMP-08 for Apr–Jun 2026 is due Saturday, 18 July 2026 — it is a self-assessed tax payment, not just a filing.
- Rates (unchanged for FY 2026-27, Rule 7 / Section 10): manufacturers and traders 1%, restaurants 5%, service scheme 6% (Notification No. 2/2019-Central Tax (Rate) dated 7 March 2019).
- A trader applies 1% to taxable supplies only; a manufacturer applies it to total turnover. Add any reverse-charge tax on top.
- Filing and paying are one action — fund the cash ledger a day or two early via PMT-06.
- Late CMP-08: 18% p.a. interest under Section 50 on the tax, plus ₹200/day late fee capped at ₹5,000; two consecutive non-filings block e-way bills (Rule 138E).
- CMP-08 does not replace the annual GSTR-4.
Frequently Asked Questions
Is CMP-08 a return?
Not in the usual sense. CMP-08 is a statement-cum-challan under Rule 62 — you declare the quarter's self-assessed tax and pay it. There are no invoice-level entries. The detailed annual return for composition taxpayers is GSTR-4, which is separate.
What rate do I use if I sell goods and also provide some services?
If you are on the goods composition scheme, small incidental services are permitted within limits and the goods rate applies. If you registered under the Section 10(2A) service/mixed-supplier scheme (turnover up to ₹50 lakh), the 6% rate applies to your total turnover of services and goods. Check which scheme your registration is under before you compute.
Did GST 2.0 change composition rates from this quarter?
No. The September 2025 rate restructure changed the principal GST slabs but did not amend Section 10 or Rule 7. Composition rates — 1%, 5% and 6% — and the turnover thresholds are the same as before. Do not apply a new slab to your CMP-08.
18 July 2026 is a Saturday — does the deadline move?
The statutory due date remains 18 July 2026, and the portal accepts filings and payments on weekends. Unless a notification or advisory extends it, do not assume an extension — file and pay by the 18th.
What if I have no turnover for the quarter?
You still file CMP-08. A nil CMP-08 is filed with zero liability; skipping it entirely is what triggers the late fee and, if repeated across two quarters, the Rule 138E e-way bill block.
Disclaimer: This article is for informational purposes only and does not constitute professional tax advice. GST rules are subject to frequent changes through notifications, circulars, and GSTN advisories. Please consult a qualified tax professional or verify the current provisions on the official GST portal (gst.gov.in) before making any compliance decisions.
Need help computing your composition tax or filing CMP-08 before 18 July? Our GST experts can help → gstconsultancy.com