Return under GST Composition Scheme
CMP-08
1. Purpose:
o
CMP-08 is used to report the self-assessed tax liability of a
composition taxpayer for a particular quarter.
o
It is used to pay the GST for that quarter, based on the turnover of
the business.
2. Filing Frequency:
o
It needs to be filed quarterly.
o
The due date for filing CMP-08 is typically the 18th of the month
following the end of the quarter.

For example, for the quarter ending on 31st December, the
due date to file CMP-08 is 18th January.
3. Form Format:

It consists of a summary of tax liabilities and the actual payment of
GST due.
Annual Return (GSTR-4)

The due date for filing GSTR-4 is 30th of April following the
relevant financial year

A taxpayer opting for the composition scheme is required to file
GSTR-4. So, there is no GSTR-4 turnover limit specified
particularly to file GSTR-4