GST department issued a notification in April 2019 to introduce Form CMP-08. CMP-08 replaced Form GSTR-4 i.e. GST Return for business under Composition Scheme. Form CMP-8 is applicable from FY 2019-20.



  • CMP-08 is statement with details of self-assessed tax payable of a dealer registered under Composition Scheme

  • The form contains details of tax liability on sales and purchases (under reverse charge mechanism)

  • Calculate tax liability and pay it online on GST Portal. If there is no tax liability during the quarter, a Nil return should be filed

  • File CMP-08 on quarterly basis on GST Portal on or before 18th of next month from end of quarter


Read more: GST CMP-08 : Meaning, Due Date, Late Fee