FORM GST CMP-08 - Quarterly statement and payment of self-assessed tax
The taxpayer reports quarterly outward supplies, reverse-charge inward supplies, tax and interest paid.
Responsible actor: The eligible composition taxpayer declares and pays quarterly liability. Provision: Section 10; rule 62.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
CGST Act/Rules, checked 21 October 2026; source form structure from official 1 January 2022 compilation; later law controls where expressly noted.
Worked facts and completed entries
For July-September 2026 the fictional Karnataka trader has ₹10,00,000 eligible taxable outward turnover at the assumed applicable 1% composition levy. It also pays ₹10,000 advocate fees under assumed applicable 18% reverse charge. Both liabilities are paid in cash by 18 October 2026; interest is zero. This is a separate eligible-taxpayer scenario, not the voluntarily withdrawn CMP-04 taxpayer.
1-2. Basic details
| Financial year/quarter | 2026-27 /July-September |
|---|---|
| 1.GSTIN | 29AABCA0000A1ZT |
| 2(a).Legal name | Aster Learning Supplies Private Limited (fictional) |
| 2(b).Trade name | Aster Learning Shop (fictional) |
| 2(c).ARN | ILLUSTRATION-CMP08-2026-Q2 - not a real acknowledgement |
| 2(d).Filing date | 18 October 2026 - fictional scenario |
3. Summary of self-assessed liability - INR
| Sr No | Description | Value | Integrated tax | Central tax | State tax | Cess |
|---|---|---|---|---|---|---|
| 1 | Outward supplies, net of adjustments | 10,00,000.00 | 0.00 | 5,000.00 | 5,000.00 | 0.00 |
| 2 | RC Minward supplies: advocate fees | 10,000.00 | 0.00 | 900.00 | 900.00 | 0.00 |
| 3 | Tax payable 1+2 | Not a separate turnover | 0.00 | 5,900.00 | 5,900.00 | 0.00 |
| 4 | Interest payable | Not applicable | 0.00 | 0.00 | 0.00 | 0.00 |
| 5 | Tax and interest paid in cash | Not applicable | 0.00 | 5,900.00 | 5,900.00 | 0.00 |
4. Verification
Meera Rao, fictional authorised director, declares that this completed quarterly statement matches the assumed facts and the net-of-adjustment working. Place:Bengaluru. Date:18 October 2026. Signature/DSC:not executed; no actual return acknowledgement or cash payment is represented.
How this form moves the matter forward
- Reconcile outward turnover and all adjustments for the quarter.
- ComputeRC Mseparately at its applicable rate; composition does not remove RCM.
- Deposit sufficient cash and offset the ₹11,800 total; a generated challan alone is not payment.
- File and retain the statement, actual ARN and cash-ledger debit.
Evidence supporting these entries
- Quarterly turnover/bill-of-supply register ₹10,00,000
- Advocate invoice ₹10,000 andRC Mworking ₹1,800
- Cash-ledger debit ₹11,800 and CMP-08 acknowledgement
Period and legal consequences
Composition levy andRC Mare paid in cash; the taxpayer cannot offset ordinary input credit against these amounts. The 1% trader rate and 18% RC Mare selected scenario assumptions requiring the exact supplier/activity conditions; the statement itself does not classify goods/services.
Primary source and exact locator
Official notified form source: PDF pages 16-17; printed pages 10-11.
CGST Act and government-hosted Act and Rules compilation - Section 10; rule 62. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The eligible composition taxpayer declares and pays quarterly liability. The taxpayer reports quarterly outward supplies, reverse-charge inward supplies, tax and interest paid.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Quarterly turnover/bill-of-supply register ₹10,00,000; Advocate invoice ₹10,000 andRC Mworking ₹1,800; Cash-ledger debit ₹11,800 and CMP-08 acknowledgement.