--- title: "How to File GST CMP-08: A Simple Guide for Composition Dealers" description: "Understand CMP-08 return filing under GST Composition Scheme, including eligibility, online steps, late fees, and the benefits of using accounting software." canonical: "https://busy.in/gst/step-by-step-guide-to-filing-gst-cmp-08/" author: "Hitesh Aggarwal" published: "2025-05-20T12:54:47.000Z" category: "GST" --- - CMP08 is a quarterly return form for composition dealers under the GST Composition Scheme. - Businesses with an annual turnover of up to ₹1.5 crore or ₹75 lakh in special states must file CMP08. - The due dates for filing CMP08 are the 18th of July, October, January, and April for each quarter. - Late filing incurs a penalty of ₹200 per day and an interest rate of 18% per annum. - CMP08 simplifies tax compliance by requiring less detailed data and can be filed easily with accounting software. # Step By Step Guide to Filing GST CMP-08 CMP-08 is a simplified quarterly return form for composition dealers under the [**GST Composition Scheme**](https://busy.in/gst/gst-composition-scheme/) . This guide explains who should file CMP-08, due dates, the step-by-step process, penalties for late filing, and how accounting software can help. ## What is CMP-08? CMP-08 is a quarterly return form used to declare sales and pay tax under the GST Composition Scheme. It replaces quarterly **GSTR-4** filings and is mandatory for composition taxpayers. Now, CMP-08 is filed every quarter, and [**GSTR-4**](https://busy.in/gst/gst-returns/) is filed only once at the end of the financial year. ## Who Should File CMP-08? - Registered under GST Composition Scheme - Annual turnover ≤ ₹1.5 crore (or ₹75 lakh in special category states) - Service providers under the special ₹50 lakh limit composition scheme Businesses must also ensure they meet eligibility conditions outlined under the [**GST regime**](https://busy.in/gst/gst-fundamentals-all-about-goods-and-services-tax-in-india/) . ## Due Dates for Filing CMP-08 | Quarter | Months Covered | Due Date | | --- | --- | --- | | Q1 | April to June | 18th July | | Q2 | July to September | 18th October | | Q3 | October to December | 18th January | | Q4 | January to March | 18th April | Filing on time avoids late fees and interest penalties under [**GST**](https://busy.in/gst/) provisions. ## Step-by-Step Process to File CMP-08 - **Step 1:** Visit [gst.gov.in](https://www.gst.gov.in/) and log in - **Step 2:** Go to Services → Returns → Returns Dashboard - **Step 3:** Select financial year and return filing period → Click “Search” - **Step 4:** Click “Prepare Online” next to CMP-08 - **Step 5:** Enter outward supplies and nil-rated/exempted sales - **Step 6:** Pay tax via cash or credit ledger → Click “Proceed to File” - **Step 7:** File using DSC or EVC → Download acknowledgment Live Demo Available Today ## BUSY Calculates Quarterly Tax for Composition Filers Trusted by 6,00,000+ Users 4.6 Google Rating \* No credit card required ## Late Filing Penalty - ₹200 per day of delay (₹100 CGST + ₹100 SGST) - Maximum late fee capped at ₹5,000 - Interest at 18% per annum on tax amount due **Tip:** Always maintain a buffer in your [**Input Tax Credit (ITC)**](https://busy.in/gst/input-tax-credit/) and ledger balances to avoid default. ## CMP-08 vs GSTR-4: Know the Difference | Feature | CMP-08 | GSTR-4 | | --- | --- | --- | | Type | Quarterly summary return | Annual return | | Filing Frequency | Every quarter | Once a year | | Details Required | Sales and tax payment | Sales, purchases, tax liability summary | While **CMP-08** handles quarterly tax payments, **GSTR-4** ensures annual reporting of all composition scheme activities. ## Benefits of Filing CMP-08 - Simplifies tax compliance for small businesses - No need for detailed invoice-level data - Reduces compliance burden and cost - Helps avoid late fee penalties Using software like [**BUSY GST Accounting Software**](https://busy.in/accounting-software/gst-accounting/) makes CMP-08 filing even easier. ## Conclusion CMP-08 filing is crucial for businesses under the [**Composition Scheme**](https://busy.in/gst/gst-composition-scheme/) . Filing it on time helps maintain compliance, reduce penalties, and ensure smooth GST management. Use accounting software to stay ahead of deadlines and avoid manual errors. ## About the author **Hitesh Aggarwal** As a Chartered Accountant with over 12 years of experience, I am not only skilled in my profession but also passionate about writing. I specialize in producing insightful content on topics like GST, accounts payable, and income tax, confidently delivering valuable information that engages and informs my audience. ## Related articles - [GST for Multiple Branches: Multi-GSTIN Filing Checklist](https://busy.in/gst/gst-for-multiple-branches-multi-gstin-filing-checklist/) - [Best GST Compliance Software for Small Businesses in India: Top 5 Compared](https://busy.in/gst/best-gst-compliance-software-for-small-businesses-in-india-top-5-compared/) - [What is GSTR-11? 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