Form GST CMP-08 is due on the 18th day of the month after the end of every quarter — 18 July, 18 October, 18 January and 18 April for the four quarters of a financial year. It is a quarterly statement-cum-challan that composition taxpayers use to self-assess and pay their tax; it is not an annual return, and it is not the same filing as GSTR-4.
The GST portal’s own FAQ for the form states there is no late fee for filing CMP-08 late. That surprises most people, because commercial guides often quote a late fee for it that actually belongs to GSTR-4, the annual composition return, not to CMP-08 — GSTR-4’s late fee has been revised by notification more than once, so check the current figure on the GST portal rather than a number in a guide. Missing the CMP-08 date is not fee-free, though: interest still runs on any tax paid after the due date, and the portal blocks your next quarter’s filing until the pending one is filed.
What CMP-08 is, and who has to file it
CMP-08 is a quarterly statement of self-assessed tax filed by every registered person paying tax under the composition levy — whether registered as a composition taxpayer at the outset through FORM GST REG-01, or who switched into the scheme later through FORM GST CMP-02.
It is filed even in a quarter with no tax liability. The GST portal’s FAQ is explicit that filing is mandatory for every applicable quarter, including nil quarters, and a nil CMP-08 can be filed.
Rule 62(1) of the CGST Rules, 2017, as inserted by Notification No. 20/2019–Central Tax dated 23 April 2019, and the special procedure under Notification No. 21/2019–Central Tax, also dated 23 April 2019.
Due date, quarter by quarter
The rule is simple: 18th of the month following the quarter. Applied to a financial year, that gives four fixed dates.
| Quarter | Period | CMP-08 due date |
|---|---|---|
| Q1 | April – June | 18 July |
| Q2 | July – September | 18 October |
| Q3 | October – December | 18 January |
| Q4 | January – March | 18 April |
Rule 62(1), CGST Rules, 2017: composition taxpayers must furnish the CMP-08 statement "till the 18th day of the month succeeding such quarter". The Government can extend a specific quarter’s date by notification — check the GST portal before assuming the standard date if a deadline is approaching during a disruption.
What the statement contains
CMP-08 is short by design — it is a summary statement, not a transaction-level return. Its core is Table 3, which asks for two things: outward supplies (including exempt supplies) made in the quarter, and inward supplies on which you owe tax under reverse charge, including import of services. Each is broken down by value and by tax head — Integrated Tax, Central Tax, State/UT Tax and Cess — followed by the tax paid and any interest paid.
A second table carries forward any negative liability from the previous quarter — for example where a downward revision left you with tax already paid in excess — as an adjustment against the current quarter’s liability.
Because a composition taxpayer cannot claim input tax credit, the entire liability shown in CMP-08 is discharged in cash through the electronic cash ledger; there is no credit ledger to offset it against.
FORM GST CMP-08, prescribed under Rule 62 of the CGST Rules, 2017 (Table 3: summary of self-assessed liability; Table 4: negative liability adjustment). Cash-only payment and the "Negative Liability Adjustment" mechanic are both confirmed in the GST portal’s FAQs for the form.
Late fee: what the portal actually says
This is the one point worth checking against the primary source rather than the first blog result. Question 9 of the GST portal’s official FAQ for CMP-08 asks directly: "Is there any late fee in case of delayed filing of Form GST CMP-08?" The answer given is: "No, there is no late fee for delayed filing of Form GST CMP-08."
That is a narrower position than the one usually repeated online. The late fee figure that shows up in most CMP-08 explainers belongs to GSTR-4, the annual composition return that follows CMP-08, not to CMP-08 itself — the two filings get conflated because they sit in the same rule and the same workflow. GSTR-4’s late fee is set by notification and has been revised more than once, so check the current figure on the GST portal rather than a number quoted in a guide.
Filing late is not consequence-free even without a fee. Interest still applies on tax paid after the due date, and the portal will not let you file a later CMP-08 until the earlier pending one is cleared — so a missed quarter compounds into a filing block, not just a bill.
Q9, "FAQs > Filing Form GST CMP-08", published on the GST portal’s own tutorial site. CMP-08 is a statement furnished under a special procedure notified under section 148 of the CGST Act (Notification No. 21/2019–Central Tax), which is a separate legal basis from the return-and-late-fee framework of section 39 / section 47 that GSTR-4 sits under — which is consistent with the portal treating the two differently.
Interest still applies on late payment
A missing late fee is not a missing consequence. Section 50(1) of the CGST Act makes any registered person who fails to pay tax by the due date liable for interest, running from the day after the due date until the tax is actually paid. The rate has been fixed at 18% per annum.
In practice: if your Q2 CMP-08 tax was due on 18 October and you pay it on 5 November, interest runs on that tax amount for the 18 days it stayed unpaid, at 18% per annum, calculated on the portion paid through the cash ledger.
Section 50(1), CGST Act, 2017; rate of 18% per annum fixed under Notification No. 13/2017–Central Tax dated 28 June 2017 (issued under section 50(1) and 50(3)).
CMP-08 versus GSTR-4 — do not confuse the two
Composition taxpayers file two different things under Rule 62, and it is worth keeping them separate because the rules differ.
- CMP-08 — quarterly, a short self-assessed statement-cum-challan, due 18th of the month after the quarter, no late fee per the portal FAQ, cannot be revised once filed.
- GSTR-4 — annual, the full-year composition return with invoice-level detail, due by 30 June following the financial year for FY 2024-25 onwards, and it carries its own late fee under the return provisions.
- You cannot file a later CMP-08 while an earlier CMP-08 for that year is still pending.
GSTR-4 due date of 30 June: Rule 62(1), CGST Rules, 2017, as amended by Notification No. 12/2024–Central Tax dated 10 July 2024 (applicable from FY 2024-25 onwards; the earlier due date was 30 April). The annual counterpart is GSTR-4.
Primary sources
The dates and fees on this page are read off the statute and CBIC’s own notifications, not copied from other guides. You can check every one of them:
- Central Goods and Services Tax Act, 2017 — sections 47 (late fee) and 50 (interest)
- CBIC — GST notifications and circulars
- CBIC — GST portal
- GST portal (gst.gov.in) — where the return is actually filed
Verified against the CGST Act, 2017, the notifications cited above and CBIC circulars as of August 2026. Your exact position depends on your entity and any notifications or circulars issued since — we confirm it for you, and always recommend checking the official CBIC / GST portal. CapEasy is a private consultancy and is not affiliated with any government authority. This page is a guide, not legal advice.