GST CMP 08

Form GST CMP 08 is a payment challan cum statement to furnish the summary of outward supplies along with self-assessed tax liability.

Note: Form GST CMP-08 was introduced vide a CGST Notification no. 21 dated 23^rd April 2019 to replace the payment in FORM GSTR 4 for making the payment. It was made applicable from the financial year 2019-2020.

Composition Taxpayer – A registered person who pays tax u/s 10 – Service provider under composition scheme – A registered person who pays tax by availing the benefit of CGST(R) Notification no. 2/2019 dated 7th Mar 2019.

The due date for making payment of tax in Form GST CMP 08 is on or before the 18th of the month following the quarter. Unless the due date is extended the following will be the due dates for furnishing the return in FORM GST CMP 08.
Apr to Jun  – 18th July
Jul to Sep – 18th October
Oct to Dec – 18th January
Jan to Mar – 18th April
Check the due date for CMP 08 for the current quarter

Form GST CMP 08 needs to be filed online only as there is no offline utility /tool available for the same.

FORM GST CMP 08 once filed cannot be revised. Any changes if required need to be done in the yearly return in Form GSTR 4.

Tax liabilities need to be disbursed by electronic cash ledger only as composition taxpayers do not get the credit of input tax credit.

A quarterly payment form needs to be furnished for every quarter even if there is no liability in any of the quarters.

NO. Form GSTR 4 the yearly return can be filed only after GST CMP 08 is furnished for all four quarters.

Late fees will not be applicable for the delayed filing of Form GST CMP-08.

Interest will be levied at the rate of 18% p.a. for the tax that remains unpaid/ short paid on or before the due date. Interest will be calculated on the outstanding amount of tax to be paid by the taxpayer.

For the quarter of January 2023 to March 2023

> Due date notified was 18^th April 2023. – CGST notification no. 21 dated 23^rd April 2019.

For the quarter of October 2022 to December 2022

> Due date notified was 18^th January 2023 – CGST notification no. 21 dated 23^rd April 2019.

For the quarter of July 2022 to September 2022

> Due date notified was 18^th October 2022 – CGST notification no. 21 dated 23^rd April 2019.

For the quarter of April 2022 to June 2022

> Due date was extended to 31st July 2022 – CGST Notification no. 11 dated 5th July 2022 (Decision to extend was taken in 47th GST Council Meeting)

> Due date notified was 18^th July 2022 – CGST notification no. 21 dated 23^rd April 2019.

For the quarter of January 2022 to March 2022

> Due date notified was 18^th April 2022. – CGST notification no. 21 dated 23^rd April 2019.
 
For the quarter of October 2021 to December 2021

> Due date notified was 18^th January 2022. – CGST notification no. 21 dated 23^rd April 2019.
 
For the quarter of July 2021 to September 2021

> Due date notified was 18^th October 2021. – CGST notification no. 21 dated 23^rd April 2019.
 
For the quarter of April 2021 to June 2021

> Due date notified was 18^th July 2021. – CGST notification no. 21 dated 23^rd April 2019.

For the quarter of January 2021 to March 2021

> Due date notified was 18^th April 2021. – CGST notification no. 21 dated 23^rd April 2019.
> Interest will be waived if the payment is made up to 18th May 2021. (Check notification)

For the quarter of October 2020 to December 2020

> Due date notified was 18^th January 2021. – CGST notification no. 21 dated 23^rd April 2019.

For the quarter of July 2020 to September 2020

> Due date notified was 18^th October 2020. – CGST notification no. 21 dated 23^rd April 2019.

For the quarter of April 2020 to June 2020

> Due date notified was 18^th July 2020. – CGST notification no. 21 dated 23^rd April 2019.

For the quarter of January 2020 to March 2020

> Due Date was extended to 7th July 2020. – CGST notification no. 34 dated 3rd April 2020.
> Due date notified was 18^th April 2020. – CGST notification no. 21 dated 23^rd April 2019

For the quarter of October 2019 to December 2019

> Due date notified was 18^th January 2020. – CGST notification no. 21 dated 23^rd April 2019.

For the quarter of July 2019 to September 2019

> Due date extended to 22^nd October 2019 – CGST notification no. 50 dated 24^th October 2019.
> Due date notified was 18^th October 2019 – CGST notification no. 21 dated 23^rd April 2019.

For the quarter of April 2019 to June 2019

> Due Date further extended to 31^st August 2019 – CGST notification no. 35 dated 29^th July 2019.
> Due Date extended to 31^st July 2019 – CGST notification no. 34 dated 18^th July 2019.
> Due Date notified was 18^th July 2019 – CGST notification no. 21 dated 23^rd April 2019.