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CMP-08: Composition Scheme Quarterly Statement
Due: 18th of the month after each quarter.
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Due date
18th of the month after each quarter.
Due dates are frequently extended by notification or circular. Verify on the official portal before relying on them. Section references are to the Income-tax Act, 1961 (up to FY 2025-26); the Income-tax Act, 2025 re-numbers provisions from tax year 2026-27.
What is it?
Composition taxpayers pay tax quarterly using CMP-08 and file the annual return GSTR-4.
Who must comply
Composition scheme taxpayers.
Penalty / consequence of delay
Late fee and interest.
How to comply
- Compute turnover-based tax
- Pay via CMP-08
Tips to stay compliant
- Add the due date to your calendar a week early and keep documents ready.
- Reconcile books with portal data before filing; fix differences first.
- Keep acknowledgements, challans and working papers for at least the statutory retention period.
- Watch for CBDT / CBIC / MCA notifications: extensions and relaxations are common, but never assume one.
Need help?
GstMan can handle this compliance for you with reminders and filing. Contact us or message on WhatsApp.
Frequently asked questions
What is composition scheme?
A simplified scheme where small taxpayers pay tax at a fixed percentage of turnover, with restrictions.