CMP-08 quarterly due date: 18 Oct 2026
CMP-08 · Composition scheme taxpayers
Composition dealers pay tax quarterly through CMP-08, due on the 18th of the month following the quarter, and file one annual return GSTR-4 by 30 June.
If you miss it
₹50 per day (₹20 nil), capped at ₹2,000
Interest: 18% per annum
CMP-08 reports outward supplies, inward supplies under reverse charge and tax payable at the composition rate (1% traders and manufacturers, 5% restaurants, 6% services).
Let us handle this filing
CMP-08 for Composition Dealers
Composition scheme taxpayers
₹1,199₹999/ quarter+ 18% GST
Before the due date
CMP-08 quarterly: questions
When is CMP-08 due?
18 July, 18 October, 18 January and 18 April for the four quarters.