GST · Composition Returns

GST CMP-08 and GSTR-4 Calendar for Composition Taxpayers

Finin2min GST Desk·June 2026·7 min readCMP-08 · GSTR-4

A composition taxpayer does not escape GST compliance. The burden shifts to a quarterly self-assessed tax statement in CMP-08 and an annual return in GSTR-4. Missing either can block clean year-end closure and create late-fee exposure.

What Rule 62 requires

Rule 62 requires a composition taxpayer to furnish a quarterly statement in FORM GST CMP-08 and an annual return in FORM GSTR-4. The rule also states that tax or interest payable under this chapter is discharged by debiting the electronic cash ledger.

Compliance calendar

Form	Purpose	Finance-team control
CMP-08	Quarterly statement of self-assessed tax.	Prepare outward supplies, inward RCM and tax payment working before filing.
GSTR-4	Annual return for composition taxpayer.	Reconcile all CMP-08 filings, outward supplies, inward supplies and TDS/TCS credits.
GSTR-4A	Auto-drafted view for inward supplies.	Use as a reconciliation aid, not as a substitute for books.

Documents to keep ready

Quarter-wise sales summary.
RCM inward supply register.
CMP-08 challans and acknowledgements.
GSTR-4 draft and filed copy.
TDS/TCS credit acceptance details, where applicable.
Expense and purchase summary supporting inward-supply disclosures.

Common mistakes

Common errors include assuming NIL business means no filing, not reconciling CMP-08 with GSTR-4, ignoring TDS/TCS credit received, and using outdated due-date assumptions without checking the current GST portal/Rule 62 position.

Update control: Rule 62 has specific language for the GSTR-4 filing timeline and includes a change for FY 2024-25 onwards. Always check the current rule text before finalising the calendar.

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Make GST compliance less reactiveKeep a monthly evidence file for returns, notices, credits and portal acknowledgements before the issue becomes a demand.

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Official sources used

This article is built only from official GST/CBIC/GST Council/GST portal sources. Always verify live notifications, portal advisories and state-specific extensions before filing.

FAQs

Is CMP-08 a return or a quarterly statement?▾

GST portal guidance describes CMP-08 as the statement used to declare summary/self-assessed tax payable for the quarter by composition taxpayers.

Can GSTR-4 be filed without CMP-08?▾

GST portal FAQs state that GSTR-4 filing is enabled only after applicable CMP-08 statements for the relevant financial year are filed.

Does a composition taxpayer file GSTR-3B?▾

A composition taxpayer follows the composition return framework, primarily CMP-08 and GSTR-4, rather than regular GSTR-3B compliance.