Next due: CMP-08 for July–September (composition) — 18 Oct (today)
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GST

Composition scheme filings

Quarterly statement and annual return for composition taxpayers.

CMP-08GSTR-4

Overview

Typical timeQuarterly and annual
Documents3 to upload
DeliveredOnline · client portal
Reviewed bySenior expert

Quarterly statement and annual return for composition taxpayers.

What's included

  • Opting in (CMP-02) before the start of the year
  • CMP-08 quarterly statement by the 18th after each quarter
  • GSTR-4 annual return by 30 April
  • Withdrawal when turnover crosses the limit

Information we need

You fill this in at checkout after signing in. Fields marked * are mandatory. Ordering for a client of yours? Enter their details – the invoice can go to you or directly to them.

Entity KYC

  • Type of entity *
  • Legal name (or proposed name) *
  • Trade / brand name optional
  • PAN of the entity optional
  • GSTIN optional
  • CIN / LLPIN / registration no. optional
  • Date of incorporation / birth optional
  • Registered / business address optional
  • City optional
  • State *
  • PIN code optional
  • Email *
  • Mobile *

Authorised person

  • Full name (as on PAN) *
  • Mobile number *
  • Designation optional
  • Email optional
  • PAN optional
  • DIN / DPIN optional

For Composition scheme filings

  • Filing *CMP-08 quarterly · GSTR-4 annual · Opt in to composition · Opt out
  • Financial year *2026-27 · 2025-26 · 2024-25 · 2023-24 · 2022-23

Documents usually needed

Upload these in the client portal after ordering – scans or clear phone photos are fine.

  • Quarterly sales summary
  • Purchase details including from unregistered suppliers
  • GST portal login

As per law

Law and sections

  • CGST Act, 2017 – section 10
  • CGST Rules, 2017 – rules 3 to 7, CMP-02, CMP-08 and GSTR-4

Who must comply

  • Turnover up to ₹1.5 crore (₹75 lakh in some special category states) for goods and restaurants
  • Service providers with turnover up to ₹50 lakh (section 10(2A))
  • Not allowed for inter-state supplies of goods, e-commerce sellers of goods and some manufacturers

Time limits

  • Opt in (CMP-02) before the start of the financial year
  • CMP-08 by the 18th after each quarter; GSTR-4 by 30 April

If it is missed

  • Late fee on CMP-08 and GSTR-4; if not eligible, tax at normal rates with interest plus a penalty

General information based on the law as at October 2026. Rules and due dates change, so we confirm the current position before starting your work.

How it works

  1. Add to cartAdd this and any other services you need.
  2. Sign in or create your accountContinue with Google, or register with email – mobile and email are verified once.
  3. Entity KYC & service detailsFor your business or a client of yours. Choose who gets the GST invoice.
  4. Pay securelyBank transfer or UPI – the invoice is emailed instantly.
  5. Upload documents & trackUpload the checklist in the client portal; an expert starts and you see every step.
GST

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