CMP-08, Composition Scheme Statement-cum-Challan
Quarterly statement-cum-challan for taxpayers registered under the GST composition scheme.
Who files it
Composition scheme taxpayers.
Frequency
Quarterly
Due date
18th of the month after the quarter
Filed with
GST portal
Composition taxpayers pay GST as a flat percentage of turnover rather than the standard rate structure, and CMP-08 is how that quarterly liability gets reported and paid, alongside the simplified annual GSTR-4.
A composition dealer cannot issue a tax invoice showing GST separately, which is one of several reasons this scheme suits businesses selling mainly to end consumers rather than to other GST-registered businesses.
This is a quick-reference summary, not a filing walkthrough. Due dates shown are the statutory defaults and can be extended in practice; applicability depends on your specific registration, turnover, and entity type. For general informational purposes only, not professional tax or legal advice.