GST CMP-08 and GSTR-4 Calendar for Composition Taxpayers
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.
Use the GST Composition Scheme Eligibility Checker to apply these points to your figures or facts.
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.
For the connected rule, example or next step, see Nil GST Returns Through SMS: GSTR-1, GSTR-3B and CMP-08 Controls.
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. |
For the connected rule, example or next step, see When to Opt Out of GST Composition Scheme: CMP-04 and ITC Transition Checklist.
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assuming NIL business means no filing, not reconciling CMP-08 with GSTR-4, ignoring TDS/TCS credit received, and using outdated due-date assumptions without checking the current GST portal/Rule 62 position.
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.
- CBIC Tax Information: CGST Rule 62 — CMP-08 and GSTR-4 for composition taxpayers
- GST Portal Tutorial: Filing Form GST CMP-08 FAQs
- GST Portal Tutorial: Filing Form GST CMP-08 Manual
- GST Portal Tutorial: Filing Form GSTR-4 Annual Return FAQs
- GST Portal Tutorial: Filing Form GSTR-4 Annual Return Manual
For the connected rule, example or next step, see GST Thresholds for FY 2026–27: Registration, Composition, QRMP, E-Invoice and E-Way Bill Without the Poster Errors.
FAQs
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Primary category
- GST & Indirect Tax
- Official starting point
- www.gst.gov.in
Page source links
- CBIC Tax Information: CGST Rule 62 — CMP-08 and GSTR-4 for composition taxpayers
- GST Portal Tutorial: Filing Form GST CMP-08 FAQs
- GST Portal Tutorial: Filing Form GST CMP-08 Manual
- GST Portal Tutorial: Filing Form GSTR-4 Annual Return FAQs
- GST Council — Central GST Act, Rules, notifications and circulars
- GST Council CGST circulars