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For the July–September 2026 quarter (Q2 of FY 2026–27), the ordinary deadline to file Form GST CMP-08 and pay self-assessed composition tax was 18 October 2026. As of 26 October 2026, that date has passed. A composition taxpayer who has not filed should complete the statement and payment immediately, retain the ARN and challan, and check current GST Portal and CBIC notices for any extension or waiver before calculating relief; no authoritative 2026 extension was verified here.
CMP-08 is a quarterly payment statement for taxpayers under the composition levy. It is not the same as the annual GSTR-4. The filing must reconcile taxable and exempt outward supplies, reverse-charge liabilities, adjustments and the tax paid through the electronic cash ledger.
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What is Form GST CMP-08 and who must file it?
Rule 62 requires every registered person paying tax under section 10 of the CGST Act to furnish Form GST CMP-08 for each quarter by the 18th day of the month following that quarter. The form reports self-assessed composition tax and related amounts; it is a payment statement rather than the annual return.
Composition taxpayers generally pay through the electronic cash ledger, cannot claim input tax credit, cannot issue a tax invoice charging GST and must issue a bill of supply. CBIC also describes the composition restriction on inter-State outward supplies. Confirm that the GSTIN remained under the composition levy for the entire July–September period before preparing the form.
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GSTR-4 is a separate annual obligation. The amended Rule 62 wording reproduced by a GST law reference places annual GSTR-4 for financial years from 2024–25 onward on 30 June following the financial year. On that basis, FY 2026–27 GSTR-4 would fall on 30 June 2027, subject to checking the current official rule text when that filing becomes due.
What was the CMP-08 due date for July–September 2026?
The ordinary due date was 18 October 2026, calculated as the 18th day of the month after the quarter ended on 30 September. This recurring rule is stated in Rule 62 and reflected in GSTN and CBIC guidance.
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| Item | Applicable date or status |
|---|---|
| Tax period | 1 July–30 September 2026 (Q2 FY 2026–27) |
| Ordinary CMP-08 deadline | 18 October 2026 |
| Status on 26 October 2026 | Eight days after the ordinary deadline; verify any official extension, waiver or taxpayer-specific relief before relying on one |
| Separate annual GSTR-4 (FY 2026–27) | Expected 30 June 2027 under the reproduced amended Rule 62 wording, subject to confirmation against the current official rule |
If you are late, do not wait for an informal announcement. Check the GST Portal and CBIC notifications, complete the filing and payment as soon as possible, and preserve the acknowledgement. The portal may calculate interest or late fee applicable to the delayed filing; do not assume that a relief measure exists until an official notice says so.
What should be checked before preparing CMP-08?
A short closing process prevents a mismatch between books, the form and the cash ledger. Complete these checks in order.
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- Confirm registration and period. Verify that the GSTIN is active and that the taxpayer was under composition for July–September 2026. Before using a NIL route, confirm that every earlier applicable CMP-08 has already been filed.
- Freeze the quarter’s records. Close sales and receipt data dated 1 July through 30 September. Separate taxable outward supplies from exempt supplies, and identify advances, credit notes, debit notes and amendments affecting the quarter.
- Reconcile reverse-charge items. Identify inward supplies on which reverse charge applies, including imports of services. Keep the underlying invoices, contracts and payment evidence available for the figures entered in the prescribed categories.
- Apply the notified rate for the chosen composition option. Map each supply category to the rate applicable to that taxpayer and period. Retain the notification or portal calculation used instead of applying a generic rate from an unrelated guide.
- Check every tax head. Reconcile the amounts that will flow to integrated tax, central tax, State/UT tax and cess columns. CMP-08 also provides fields for tax paid, interest and late fee.
- Fund the electronic cash ledger. Input tax credit is not available for this composition payment. Deposit sufficient cash and select the correct major and minor heads before submitting the liability.
How do I file CMP-08 on the GST Portal?
GSTN supports online filing, an offline utility and GST Suvidha Provider (GSP) channels. The portal route is the direct option for a taxpayer who has a manageable number of entries.
- Sign in to the GST Portal.
- Open Services → Returns → Returns Dashboard.
- Select financial year 2026–27 and the July–September quarter, then choose CMP-08.
- Enter or upload outward-supply, exempt-supply, reverse-charge and adjustment figures in the applicable sections.
- Review the liability generated by the form and create or use a challan to fund the cash ledger. Include any interest or late fee displayed for a delayed submission.
- Preview the statement and compare it with the signed-off quarter reconciliation.
- Authenticate using the method available to the taxpayer: electronic verification code (EVC), digital signature certificate (DSC), or STAK where the taxpayer meets its eligibility conditions. GSTN describes STAK as an additional method for eligible non-company, non-LLP taxpayers.
- Submit the form and save the acknowledgement reference number (ARN), filed PDF and payment challan.
If the transaction volume is high, an offline utility or GSP can reduce manual entry, but the same reconciliations, tax-head checks and authentication obligations still apply. The evidence produced should include the ARN and the payment record regardless of the channel.
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Can a composition taxpayer file NIL CMP-08 by SMS?
Yes, but only when the quarter has no outward supplies, no reverse-charge liability (including import of services) and no other tax liability. The GST Council Secretariat has described an SMS NIL facility in addition to online filing.
Conditions for the SMS route
- The taxpayer must hold a composition registration or have exercised the composition option through CMP-02.
- All applicable CMP-08 statements for previous quarters must already be filed.
- The registered authorized signatory’s mobile number must be available for OTP verification.
- No data may be saved in the online CMP-08 form for the quarter.
If there was even one sale, a reverse-charge item, an adjustment or another liability, use the regular CMP-08 workflow. A small final tax amount does not make the statement NIL.
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Which filing route should I use?
| Decision point | Portal filing | Offline utility or GSP | NIL SMS |
|---|---|---|---|
| Eligibility | Any composition taxpayer with reportable or NIL data | Any taxpayer supported by the selected utility or provider | Only a strictly NIL quarter meeting all SMS conditions |
| Data-entry burden | Direct entry on the GST Portal | Prepare data separately, then upload or transmit | Minimal; no statement data can be saved online |
| Authentication | EVC, DSC or eligible STAK | GSTN-supported authentication through the chosen channel | OTP to the registered authorized-signatory mobile |
| Payment handling | Fund the electronic cash ledger and select correct heads | Still requires cash-ledger funding and head reconciliation | No payment where the quarter genuinely has no liability |
| Evidence | ARN, filed PDF and challan | ARN or portal acknowledgement, filed copy and challan | SMS/portal acknowledgement should be retained |
| Late-filing exposure | Portal-calculated interest or late fee may appear | Same statutory exposure; the software does not remove it | Unavailable if prior statements or NIL conditions are not met |
What records should be retained after filing?
Keep the quarter’s source ledger, outward and exempt-supply reconciliation, reverse-charge and import-of-service support, credit and debit-note workings, rate notification or calculation, cash-ledger challan, filed CMP-08 PDF and ARN together. Also retain any official extension or waiver notice used to determine the filing position. This package lets the figures be traced from the books to each tax head and proves when payment and authentication occurred.
What are the most common CMP-08 mistakes?
- Treating CMP-08 as GSTR-4: CMP-08 is quarterly; GSTR-4 is annual.
- Using the wrong quarter: Select FY 2026–27 and July–September, not the filing month alone.
- Omitting reverse-charge or imported services: These are explicit form categories even when outward sales are low.
- Trying NIL because tax is small: Any qualifying transaction or liability requires the regular statement.
- Assuming cash payment can be offset by ITC: Composition tax is paid through the electronic cash ledger.
- Submitting without proof: Save the ARN, PDF and challan immediately after authentication.
- Assuming an extension: Verify a dated GST Portal or CBIC notice before changing the ordinary 18 October position.
Frequently Asked Questions
What if the GST Portal shows a liability after I have already deposited cash?
Check that the deposit was posted under the correct GSTIN, financial year and major/minor tax heads. If the cash ledger balance is correct, refresh the return and challan status before submitting; retain both the challan number and the final ARN.
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No. The stated STAK eligibility is for qualifying non-company, non-LLP taxpayers. An LLP should use an authentication method available to it, such as DSC or EVC, as shown by the portal.
Does filing CMP-08 remove the need to issue bills of supply?
No. Composition status affects invoicing throughout the quarter. A composition taxpayer generally issues a bill of supply rather than a tax invoice charging GST, regardless of whether the quarterly statement has been filed.
Should I wait for a notification before filing a late CMP-08?
No. Check official notices for a possible extension or waiver, but do not treat an unverified expectation as relief. Prepare and file promptly, then use the portal’s displayed interest or late-fee calculation unless an official notice provides a different treatment.
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