📘 CMP-08 Filing for July–September 2025: Due Date, Process, and Key Insights

 

For composition dealers under the Goods and Services Tax (GST) regime, compliance plays a vital role in maintaining smooth business operations and avoiding penalties. One of the most important quarterly compliance requirements for such taxpayers is the filing of Form CMP-08.

The due date for filing CMP-08 for the quarter July–September 2025 is 18th October 2025. Missing this deadline can attract late fees and interest charges, so it’s crucial to understand what CMP-08 is, who needs to file it, and how to ensure timely and accurate submission.

🔹 What is CMP-08?

CMP-08 is a Quarterly Challan-cum-Statement that must be furnished by taxpayers registered under the GST Composition Scheme. It serves two purposes:

  1. Reporting summary details of self-assessed tax payable on outward supplies.

  2. Making payment of the tax due for the relevant quarter.

In simple terms, CMP-08 is both a statement and a payment form that allows composition taxpayers to declare their sales and pay the applicable GST for a specific quarter.

🔹 Who Should File CMP-08?

CMP-08 is applicable to:

  • Registered taxpayers under the Composition Scheme under Section 10 of the CGST Act, 2017.

  • Service providers who have opted for the Composition Scheme for Services under Notification No. 2/2019 – Central Tax (Rate).

Typically, this includes:

  • Small traders

  • Restaurants not serving alcohol

  • Manufacturers with turnover below the prescribed limit

  • Small service providers with limited annual revenue

🔹 CMP-08 Filing Period and Due Date

For the July to September 2025 quarter, the CMP-08 filing due date is:

📅 18th October 2025

Each financial year is divided into four quarters for CMP-08 filing purposes:

  1. April – June (Due on or before 18th July)

  2. July – September (Due on or before 18th October)

  3. October – December (Due on or before 18th January)

  4. January – March (Due on or before 18th April)

🔹 Why Timely Filing is Important

Timely filing of CMP-08 ensures:

  • Compliance with GST laws and avoidance of penalties.

  • Accurate tax payment, helping maintain your business reputation.

  • Hassle-free return filing, since annual return (GSTR-4) depends on quarterly CMP-08 filings.

  • Better financial discipline, as regular payments prevent accumulation of tax liabilities.

If CMP-08 is filed late, the following consequences may apply:

  • Late fee of ₹200 per day (₹100 under CGST + ₹100 under SGST), subject to a maximum of ₹5,000.

  • Interest at 18% per annum on the tax amount due.

🔹 How to File CMP-08 Online

Filing CMP-08 is simple and can be done directly through the GST portal (www.gst.gov.in). Follow these steps:

  1. Log in to the GST portal using your credentials.

  2. Go to Services → Returns → Returns Dashboard.

  3. Select the Financial Year and Return Filing Period (Jul–Sep 2025).

  4. Click on Prepare Online under CMP-08.

  5. Enter the summary details of outward supplies and tax liability.

  6. Verify the details and proceed to payment using the available modes (net banking, NEFT/RTGS, etc.).

  7. Submit the form using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).

Once submitted, an Acknowledgement Reference Number (ARN) is generated, confirming successful filing.

🔹 Key Points to Remember

  • CMP-08 replaces the earlier quarterly GSTR-4 return for composition taxpayers.

  • It is a self-declaration, meaning taxpayers must calculate their liability correctly.

  • There is no provision to revise CMP-08 once filed, so accuracy is crucial.

  • Annual Return in Form GSTR-4 must be filed after the financial year ends, summarizing the details from all CMP-08 filings.

🔹 Benefits of the Composition Scheme

The Composition Scheme offers several advantages for small businesses:

  • Simplified compliance: Only quarterly CMP-08 and annual GSTR-4 filings.

  • Lower tax rates: Depending on the type of business (e.g., 1% for traders, 5% for restaurants, 6% for service providers).

  • Ease of doing business: No requirement to maintain elaborate records or issue tax invoices.

  • Better liquidity: Since the tax rate is lower and compliance is simpler, cash flow is easier to manage.

However, composition taxpayers cannot collect tax from customers or claim input tax credit (ITC) — a factor to consider before opting in.

🔹 How Taxla Services P. Ltd. Can Help

At Taxla Services P. Ltd., we specialize in helping small and medium businesses stay GST-compliant. Our team of experienced Income Tax Practitioners and GST Experts ensures:

  • Accurate calculation of quarterly tax liability

  • Timely filing of CMP-08 and other GST returns

  • Guidance on record-keeping and compliance

  • End-to-end support for all your tax and accounting needs

With our professional assistance, you can focus on growing your business while we handle your GST obligations.

🔹 Final Thoughts

The CMP-08 filing for July–September 2025 is due on 18th October 2025. Don’t wait until the last minute — early filing ensures peace of mind and keeps your business fully compliant with GST laws.

Stay proactive, stay compliant, and let Taxla Services P. Ltd. guide you through a seamless filing experience.

📞 Contact us today: +91 7305701454
📧 Email: auditsiva2@gmail.com
🌐 Website: www.taxlaservices.com

#CMP08 #GSTFiling #TaxlaServices #GSTCompliance #CompositionDealers #TaxConsultant #IncomeTaxPractitioner #GSTIndia #ChennaiAuditor #BestAuditorInTamilnadu



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