18th of the month following th…
Due date
₹50/day (₹25+₹25) to
Late fee
18%
Interest
Who must file
Composition scheme taxpayers under CGST Section 10
Due date rule
18th of the month following the quarter-end: Q1 Apr–Jun → 18 Jul; Q2 Jul–Sep → 18 Oct; Q3 Oct–Dec → 18 Jan; Q4 Jan–Mar → 18 Apr.
Late fee and interest
| Aspect | Scenario | Consequence → |
|---|---|---|
| Late fee (with liability) | — | ₹50/day (₹25+₹25) to a maximum of ₹2,000. |
| Interest on unpaid tax | — | 18% per annum on unpaid tax. |
| Law reference | — | CGST Section 10, Rule 62 |
| Who files | — | Composition scheme taxpayers under CGST Section 10 |
| Frequency | — | Quarterly |
About CMP-08 (Composition quarterly challan)
Quarterly statement-cum-challan for composition scheme taxpayers
Law reference
CGST Section 10, Rule 62
Frequently asked questions
When is CMP-08 (Composition quarterly challan) due?▾
18th of the month following the quarter-end: Q1 Apr–Jun → 18 Jul; Q2 Jul–Sep → 18 Oct; Q3 Oct–Dec → 18 Jan; Q4 Jan–Mar → 18 Apr.
What is the late fee for CMP-08 (Composition quarterly challan)?▾
₹50/day (₹25+₹25) to a maximum of ₹2,000. Interest: 18% per annum on unpaid tax.
Who must file CMP-08 (Composition quarterly challan)?▾
Composition scheme taxpayers under CGST Section 10