CMP-08 Due Date — Filing Calendar 2026-27
Due Date
18th January, 18th April, 18th July, 18th October
What is CMP-08?
CMP-08 is the quarterly challan-cum-statement filed by taxpayers registered under the GST Composition Scheme. It declares the tax payable for the quarter and is used to make payment. It is not a detailed return but a self-assessment statement.
Who files it?
All taxpayers registered under the GST Composition Scheme — typically small businesses with annual turnover below ₹1.5 crore (₹75 lakh for certain states). Service providers under composition can also have turnover up to ₹50 lakh.
Frequently Asked Questions — CMP-08
What is the CMP-08 due date for FY 2026-27?
CMP-08 is due on the 18th of the month following each quarter. For Q1 (April–June), it is due on 18th July. For Q4 (January–March), it is due on 18th April.
Is CMP-08 a return or a payment?
CMP-08 serves as both a challan and a self-declared statement. You declare your tax liability and make payment simultaneously. A detailed annual return (GSTR-4) is filed separately by 30th April.
What if a composition taxpayer misses CMP-08?
Late fee of ₹200 per day (capped at ₹5,000) applies along with 18% annual interest on the tax amount. Persistent non-filing can lead to cancellation of composition registration.
Can composition taxpayers issue tax invoices?
No. Composition dealers must issue a Bill of Supply instead of a tax invoice and cannot collect GST from customers. They pay GST out of pocket on their sales at a fixed rate.