Quarterly Challan-cum-Statement (Form GST CMP-08) for Composition Dealers – Due Date and Compliance

Composition taxpayers registered under the GST Composition Scheme are required to furnish a quarterly challan-cum-statement in Form GST CMP-08 for payment of self-assessed tax. For the April–June 2026 quarter, the due date to file Form GST CMP-08 is 18 July 2026. Filing the form on time helps businesses remain GST compliant and avoid interest on delayed tax payments. (GST Consultancy)

What is Form GST CMP-08?

Form GST CMP-08 is a quarterly statement-cum-challan through which composition taxpayers:

• Declare their self-assessed tax liability.

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• Pay GST for the relevant quarter.

• Report the summary of outward supplies and tax payable.

It is important to note that CMP-08 is not the annual return. Composition taxpayers are also required to file Annual Return in Form GSTR-4 separately for the financial year. This requirement is prescribed under Rule 62 of the Central Goods and Services Tax Rules, 2017. (Indian Kanoon)

Who is Required to File CMP-08?

The quarterly statement is required to be filed by taxpayers who have opted for the Composition Scheme under Section 10 of the Central Goods and Services Tax Act, 2017, including eligible composition taxpayers covered under the GST composition provisions. (Indian Kanoon)

Due Date

• Form: GST CMP-08

• Tax Period: April to June 2026

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• Due Date: 18 July 2026

The due date is the 18th day of the month following the end of each quarter, as prescribed under Rule 62 of the CGST Rules, 2017. (Indian Kanoon)

Consequences of Late Filing

If the quarterly tax payment is delayed:

• Interest under Section 50 of the CGST Act may become payable on delayed payment of tax.

• Non-filing may also affect timely compliance and create difficulties while filing the annual return in Form GSTR-4. (TGC Trust)

Practical Tips for Composition Dealers

Before filing CMP-08, ensure that:

• Quarterly turnover has been correctly computed.

• Tax liability has been accurately calculated.

• Any reverse charge liability has been considered, where applicable.

• Sufficient balance is available in the electronic cash ledger before filing.

Maintaining proper records throughout the quarter helps ensure smooth and accurate compliance.

Conclusion

Form GST CMP-08 is a key quarterly compliance requirement for businesses registered under the GST Composition Scheme. Filing the statement and paying the applicable tax by 18 July 2026 will help avoid interest and ensure seamless GST compliance.

For expert guidance on this topic, contact your tax professional today.

EXCERPT: Composition dealers must file Form GST CMP-08 for the April–June 2026 quarter by 18 July 2026. Stay GST compliant by filing on time.

SEO_TITLE: GST CMP-08 Due Date for Composition Dealers

SEO_DESCRIPTION: File GST CMP-08 by 18 July 2026 for the April–June quarter. Avoid interest and stay GST compliant. Contact a tax professional today.