Home > GST > Service Plans > CMP-08 Quarterly Filing Service Plan Last Updated: Feb 07th 2024
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A comprehensive list of frequently asked questions on CMP-08 Quarterly Filing Service .
CMP-08 is a challan cum return statement which is used to declare the summary of self-assessed tax which is payable for a quarter. CMP-08 is required to be filed by composition taxpayers. It is applicable from FY 2019-20
CMP-08 needs to be filed mandatory even if there is no sales during the period.
CMP-08 needs to be filed every quarterly.
Currently there is no late fee in if CMP-08 is filed after due date. But the taxpayer needs to pay interest if he files CMP-08 after due date.
The due date for filing CMP-08 is 18th of the month succeeding the quarter.
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.