This guide is in English for now. The tool itself works in your language.
How to work out CMP-08 each quarter
A composition dealer pays a small fixed percentage of turnover every quarter with CMP-08, instead of normal GST. This tool adds up your bills of supply and shows what to pay.
Step by step
- Make bills of supply. Set your registration to Composition in My data; billing and cash memo then make bills of supply with the composition note.
- Pick your business type. Trader 1%, manufacturer 1%, restaurant 5%, or service provider under the ₹50 lakh scheme 6% (CGST and SGST together).
- Pick the quarter. April–June, July–September, October–December or January–March.
- Check the boxes. Move exempt sales into their own box, add reverse-charge tax and any interest.
- Pay and file. Make a challan for the total, then file CMP-08 on the GST portal.
- Watch the limit. The bar shows how much of the ₹1.5 crore (or ₹75 lakh in special category states) limit this year has used.
Worked example
A grocery trader's July–September sales: ₹9,00,000, of which fresh vegetables (exempt) ₹2,00,000. Tax: 1% of ₹7,00,000 = ₹7,000 (CGST ₹3,500 + SGST ₹3,500), due 18 October.
Rules and dates
Section 10 of the CGST Act and Rule 62. CMP-08 is due on the 18th of the month after the quarter; GSTR-4 yearly by 30 June. Once turnover crosses the limit you are out of the scheme from that day: file CMP-04 within 7 days and issue tax invoices.
Common mistakes and how to fix them
- Charging GST on bills. A composition dealer cannot collect tax from buyers.
Try it now: it is free and needs no login.Open the CMP-08 working