CMP-08 › File CMP-08

How to file CMP-08

CMP-08 is a short statement: you declare the quarter's turnover and pay the tax in cash. The details of each bill are not asked.

Due dates

Quarter	CMP-08 due by
April–June	18 July
July–September	18 October
October–December	18 January
January–March	18 April

The yearly return GSTR-4 is due by 30 June after the financial year (from FY 2024-25, Notification 12/2024-Central Tax; it was 30 April before). Dates can be extended by notification; check your Returns Dashboard.

Steps on the GST portal

1. Make the working on the home page and note the CGST and SGST totals.
2. If the electronic cash ledger does not have enough, create a challan: Services › Payments › Create Challan, and pay by net banking, UPI or at the bank.
3. Go to Services › Returns › Returns Dashboard, choose the year and quarter, and in the GST CMP-08 tile choose Prepare Online.
4. Type the outward turnover and tax, the reverse charge tax and the interest, if any.
5. Check the preview, then File with DSC or EVC (OTP).

Nil CMP-08

If there were no sales and no reverse charge purchases in the quarter, file a nil CMP-08. It can also be filed by SMS from the registered mobile number; the portal explains the SMS format under Help.

Interest and late fee

• Tax paid after the 18th carries interest at 18% a year for the days of delay (section 50). Type it in the working's interest box.
• A late GSTR-4 attracts a late fee per day, capped; check the amount the portal shows.