🧾 CMP-08 Filing for April–June 2025: Everything Composition Dealers Need to Know

GST compliance is essential for every registered taxpayer, especially for those under the Composition Scheme. One of the key forms they need to file is CMP-08, a quarterly challan-cum-statement that summarizes self-assessed tax payable.

For the quarter April to June 2025, the due date to file CMP-08 is 18th July 2025.

Let’s break down what CMP-08 is, who needs to file it, and the consequences of missing the deadline.

📌 What is Form CMP-08?

Form CMP-08 is a quarterly statement-cum-challan that a composition dealer under GST needs to file. This form is used to:

  • Declare summary of outward supplies (i.e., sales),

  • Pay self-assessed tax (GST) for the quarter, and

  • Comply with the conditions laid out under Section 10 of the CGST Act, 2017.

This is not a return in the traditional sense like GSTR-3B or GSTR-1. It's more of a payment and compliance declaration.

👥 Who Needs to File CMP-08?

CMP-08 must be filed by taxpayers registered under the Composition Scheme, including:

  • Small businesses with turnover up to ₹1.5 crore (₹75 lakh in some states),

  • Suppliers of goods opting for composition levy,

  • Restaurants (not serving alcohol),

  • Certain service providers under Notification No. 2/2019-Central Tax (Rate).

📅 CMP-08 Due Date for Q1 (April–June) of FY 2025-26

QuarterPeriod CoveredDue Date
Q1 (FY 2025-26)April – June 202518th July 2025

Failure to file within this due date may lead to late fees and interest penalties.

💰 Late Fees and Penalties

If CMP-08 is not filed on time:

  • Late Fee: ₹200 per day (₹100 CGST + ₹100 SGST) up to a maximum of ₹5,000.

  • Interest: 18% per annum on the tax amount due until it is paid.

Hence, timely filing is essential to avoid unnecessary financial burden.

📝 Important Points to Remember

  • No need to file GSTR-3B if you're under composition—only CMP-08 is required quarterly and GSTR-4 annually.

  • You can file CMP-08 online through the GST portal using your login credentials.

  • You should keep accurate records of sales and taxes paid to ensure proper reporting.

✅ How TAXLA SERVICES Can Help

At TAXLA SERVICES, we specialize in GST compliance for small businesses and composition dealers. From maintaining accurate records to filing your returns on time, we ensure complete peace of mind.

Let our experienced team handle your tax obligations, so you can focus on growing your business!

📍 Contact Us:
TAXLA SERVICES – Income Tax Practitioners
📞 Phone: +91 9600076134
📍 19, SBI Colony 3rd Street, Saligramam, Chennai – 600093

📢 Stay Compliant, Stay Stress-Free with Taxla Services!


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