{"id":140,"date":"2020-01-31T06:04:47","date_gmt":"2020-01-31T00:34:47","guid":{"rendered":""},"modified":"2026-09-03T16:47:20","modified_gmt":"2026-09-03T16:47:20","slug":"form-cmp-08","status":"publish","type":"post","link":"https:\/\/www.legalsalaah.com\/blog\/form-cmp-08\/","title":{"rendered":"All about Form CMP-08"},"content":{"rendered":"

<\/p>\n

With the start of the financial year, the GST council had brought a new GST return filing<\/b><\/a> model for those registered under the Composition scheme\u00a0<\/font><\/span><\/div>\n
The date for filing of FORM <\/span>CMP-08<\/span> <\/span><\/span>for the 1st quarter (i.e. April 2019 to June 2019) has been ex<\/span>tended til<\/span>l <\/span>31st August 2019.<\/span><\/span><\/font><\/div>\n
Here is everything that you need to know about this form:<\/font><\/span><\/div>\n

<\/font><\/span><\/div>\n
What is it?<\/u><\/span>
<\/font><\/div>\n

<\/font><\/u><\/span><\/div>\n
It is a new GST return filing procedure for dealers who have registered themselves in the composition scheme of GST, in which a dealer provides the details about his\/her self-assessed tax over a quarter.<\/font><\/span><\/span>
<\/u><\/span><\/font><\/div>\n

<\/font><\/span><\/div>\n
What is composition scheme?<\/u><\/font><\/span><\/span>
<\/span><\/font><\/span><\/div>\n

<\/u><\/font><\/span><\/span><\/span><\/div>\n
For small taxpayers, GST Council came forward with the scheme to get rid of tiresome formalities and to pay the tax on fixed rate as per the turnover. This is for those businesses whose turnover is less than Rs. 1.5 crore.<\/span><\/span>
<\/u><\/font><\/span><\/span><\/font><\/span><\/div>\n

<\/font><\/span><\/span><\/span><\/div>\n
What does is it replace?<\/u><\/font><\/span><\/span>
<\/span><\/span><\/font><\/span><\/div>\n
It replaces the quarterly filed <\/span>GSTR-4<\/span>.<\/span><\/span>
<\/u><\/font><\/span><\/span><\/font><\/span><\/div>\n

<\/font><\/span><\/span><\/span><\/div>\n
Who should fill the form?<\/u><\/font><\/span><\/span><\/span><\/div>\n

<\/font><\/div>\n

<\/font><\/div>\n
<\/p>\n
<\/p>\n
\n\n\n\n<\/colgroup>\n\n\n\n\n
\n
Supplier of<\/font><\/span><\/div>\n<\/td>\n
\n
Turnover<\/font><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
Goods like manufacturers, retailers, etc.<\/span><\/div>\n<\/td>\n
\n
Rs. 1.5 crore<\/span><\/div>\n<\/td>\n<\/tr>\n
\n
Services as per Notification Number 2\/2019 Central Tax (Rate) dated 7 March 2019<\/span><\/div>\n<\/td>\n
\n
Up to Rs. 50 lakh<\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
<\/div>\n
Who are exempted from filling the form?<\/span><\/span>
<\/u><\/font><\/div>\n

<\/span><\/span><\/u><\/font><\/div>\n
The following are exempted<\/font><\/b><\/span><\/span>
<\/span><\/span><\/u><\/font><\/div>\n

<\/span><\/span><\/div>\n
<\/p>\n
    \n
  1. \n
    Manufacturers of ice cream, pan masala or tobacco.<\/span><\/div>\n<\/li>\n
  2. \n
    Inter-state suppliers.<\/span><\/div>\n<\/li>\n
  3. \n
    Taxable person either casual or non-resident.<\/span><\/div>\n<\/li>\n
  4. \n
    Businesses using an e-commerce operator for supply of goods.<\/span><\/div>\n<\/li>\n<\/ol>\n

    <\/span><\/div>\n

    <\/span><\/div>\n

    <\/span><\/p>\n

    What is the penalty of not filling the form?<\/u><\/font><\/span><\/div>\n

    <\/u><\/font><\/span><\/div>\n
    A fine of Rs. <\/span>200<\/span> <\/span>per day after the expiry of the due date.<\/span><\/span>
    <\/u><\/font><\/span><\/div>\n

    <\/span><\/font><\/div>\n


    <\/font><\/div>\n
    What all details are to be filled in the form?<\/font><\/u><\/span><\/span>
    <\/font><\/div>\n

    <\/font><\/u><\/span><\/span><\/div>\n
    The following details are to be filled in the form:<\/font><\/b><\/span><\/span>
    <\/font><\/u><\/span><\/span><\/font><\/div>\n
    <\/p>\n
      \n
    1. \n
      Sales details<\/span><\/div>\n<\/li>\n
    2. \n
      Details about GST reverse charge (if any)<\/span><\/div>\n<\/li>\n
    3. \n
      GST tax liability(if any)<\/span><\/div>\n<\/li>\n<\/ol>\n
      Is any purchase details to be filled in the form?<\/u><\/font><\/span><\/span>
      <\/span><\/div>\n

      <\/u><\/font><\/span><\/span><\/div>\n
      No, there is no provision to enter the details of purchases made in GST Form CMP-08<\/b>.<\/font><\/span><\/span>
      <\/u><\/font><\/span><\/span><\/div>\n

      <\/u><\/font><\/span><\/span><\/div>\n

      <\/font><\/span><\/div>\n

      If you need any further help regarding GST registration online<\/a>, or new GST return filing feel free to contact us 8766393412.<\/font><\/b><\/span>
      <\/b><\/span><\/div>\n

      <\/span><\/span><\/div>\n

      <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      Know all about Form CMP-08,GST council had brought a new GST return filing…<\/p>\n","protected":false},"author":1,"featured_media":333,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-140","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"\nAll about Form CMP-08<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalsalaah.com\/blog\/form-cmp-08\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"All about Form CMP-08\" \/>\n<meta property=\"og:description\" content=\"Know all about Form CMP-08,GST council had brought a new GST return filing...\" \/>\n<meta property=\"og:url\" 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