Last updated: 8 July 2026. Two quarterly GST deadlines fall in the same fortnight, and they are easy to mix up because both use the word "quarterly." They are not the same, and they are not for the same people. If you are a regular taxpayer who opted into the QRMP scheme, your Apr–Jun GSTR-1 is due Monday, 13 July 2026. If you are a composition dealer, your CMP-08 for the same quarter is due Saturday, 18 July 2026. A QRMP filer does not touch CMP-08; a composition dealer does not file GSTR-1. Knowing which one is yours is half the job.
Applicability Note: This guide reflects GST provisions and notifications applicable as of 8 July 2026. Due dates 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.
First, Work Out Which Scheme You Are In
QRMP and composition are two different quarterly regimes, and no one is in both at once.
- QRMP is for regular taxpayers with aggregate turnover up to ₹5 crore who chose to file returns quarterly instead of monthly (scheme notified by Notification No. 84/2020-Central Tax dated 10 November 2020). You charge GST at normal rates, claim input tax credit, and file GSTR-1 and GSTR-3B on a quarterly cycle with monthly tax paid through PMT-06.
- Composition is for small taxpayers who opted out of the regular regime altogether. You pay tax at a flat composition rate, cannot claim input tax credit, cannot charge GST on your invoices, and file CMP-08 every quarter and GSTR-4 once a year. You do not file GSTR-1.
So the fork is simple: if you issue tax invoices and claim ITC, the 13 July GSTR-1 is yours. If you issue a bill of supply and pay a flat rate, the 18 July CMP-08 is yours. The rest of this guide takes each in turn.
QRMP Filers: GSTR-1 for Apr–Jun by Monday, 13 July 2026
Under QRMP, your GSTR-1 is filed once for the whole quarter. The invoices you already pushed through the optional Invoice Furnishing Facility (IFF) in April and May do not need to be entered again — the quarterly GSTR-1 carries the remaining invoices for June plus anything you did not upload through IFF. File it by 13 July 2026.
Two things are worth checking before you submit:
- Your GSTR-3B for the previous period must be filed first. Under Rule 59(6), the portal will not let you file GSTR-1 if the GSTR-3B for the preceding tax period is still pending. Clear that first, or the 13 July filing will be blocked.
- Your GSTR-1 feeds your buyers' credit. Whatever you report flows into your recipients' GSTR-2B. File late or leave invoices out, and your customers cannot claim the credit on time — which is the fastest way to a reconciliation query from them.
If you miss 13 July, the late fee on GSTR-1 is ₹50 per day for a return with outward supplies and ₹20 per day for a nil return, running until you file. The total is capped by your turnover: ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 for ₹1.5–5 crore, and ₹10,000 above ₹5 crore, with nil returns capped at ₹500 (Notification No. 20/2021-Central Tax dated 1 June 2021). Those figures are the combined CGST + SGST totals; the fee is split half under each Act.
Composition Dealers: CMP-08 for Apr–Jun by Saturday, 18 July 2026
CMP-08 is the quarterly statement-cum-challan where a composition taxpayer declares the self-assessed tax on the quarter's turnover and pays it. It is not a detailed return — there are no invoice-level entries — but the tax has to be paid with it. For the Apr–Jun 2026 quarter, file and pay by 18 July 2026.
The cost of missing it comes in two parts:
- Interest is the certain cost. Any composition tax paid after 18 July carries interest at 18% per annum under Section 50, calculated from the due date to the date 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.
There is also a knock-on consequence worth knowing: if CMP-08 goes unfiled for two consecutive quarters, your e-way bill generation is blocked under Rule 138E until you catch up. For a dealer who moves goods, that can halt dispatches — a far bigger problem than the late fee itself.
Remember that CMP-08 is the quarterly obligation. Your annual composition return, GSTR-4, is separate and was due earlier in the year; CMP-08 does not replace it.
Don't File the Wrong Form
The most common mistake this fortnight is a mismatch between the taxpayer and the form. A composition dealer cannot file GSTR-1, and a regular QRMP taxpayer has nothing to file in CMP-08. If you are unsure which you are, log in to gst.gov.in and check your registration profile — it states plainly whether you are registered as a composition taxpayer or a regular one. That one check settles which deadline applies to you.
Both of these sit inside a busy July return cycle — TDS/TCS returns, the monthly GSTR-3B, and the QRMP quarterly GSTR-3B all fall later in the month. See the full July 2026 deadline calendar so nothing slips between dates.
Key Takeaways
- QRMP filers (regular taxpayers, turnover up to ₹5 crore): quarterly GSTR-1 for Apr–Jun is due Monday, 13 July 2026.
- Composition dealers: CMP-08 for Apr–Jun is due Saturday, 18 July 2026.
- They are different schemes — a QRMP taxpayer does not file CMP-08, and a composition dealer does not file GSTR-1.
- Late GSTR-1: ₹50/day (₹20 nil), capped ₹2,000 / ₹5,000 / ₹10,000 by turnover, ₹500 nil (Notification No. 20/2021-Central Tax dated 1 June 2021).
- Late CMP-08: 18% p.a. interest under Section 50 on the tax, plus a late fee of ₹200/day capped at ₹5,000; two consecutive non-filings block e-way bills (Rule 138E).
- Check your registration profile on the portal if you are unsure which form is yours.
Frequently Asked Questions
I am under QRMP — do I file CMP-08?
No. CMP-08 is only for composition taxpayers. QRMP is a scheme for regular taxpayers who file returns quarterly, so under QRMP you file GSTR-1 (due 13 July 2026 for Apr–Jun) and GSTR-3B on the quarterly cycle, not CMP-08.
Do I re-enter my IFF invoices in the quarterly GSTR-1?
No. Invoices already uploaded through the Invoice Furnishing Facility for April and May are not entered again. The quarterly GSTR-1 due 13 July carries June's invoices and anything not already furnished through IFF.
What if my GSTR-3B is still pending when I try to file GSTR-1?
The portal will block the GSTR-1. Under Rule 59(6), GSTR-1 cannot be filed while the GSTR-3B for the preceding tax period is unfiled. File the pending GSTR-3B first, then file GSTR-1.
What does it cost to file CMP-08 late?
Interest at 18% per annum applies under Section 50 on any tax paid after 18 July, and a late fee of ₹200 per day (₹100 CGST + ₹100 SGST) capped at ₹5,000 is commonly levied for the delay. Separately, not filing CMP-08 for two consecutive quarters blocks e-way bill generation under Rule 138E.
18 July 2026 is a Saturday — does the CMP-08 deadline move?
The statutory due date remains 18 July 2026, and the portal accepts filings on weekends. Unless a notification or advisory extends it, do not assume an extension — file by the 18th.
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.
Not sure whether you file GSTR-1 or CMP-08, or need help filing before the deadline? Our GST experts can help → gstconsultancy.com