GST
CMP-08 for a quarter with registration midway
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
CMP-08 for that quarter covers turnover from the effective date of composition registration to the end of the quarter.
Provisions and law
- Rule 62, CGST Rules 2017A composition taxpayer files CMP-08 by the 18th of the month after each quarter and GSTR-4 by 30 June after the year (Notification 12/2024-CT).
- Rule 3, CGST Rules 2017Opting for composition: new applicants opt in REG-01; existing taxpayers file CMP-02 before the start of the financial year.
Analysis
If registration was effective from 15 August, the first CMP-08 for July to September covers 15 August to 30 September. Sales before that date fall outside, as you were not registered. If you moved from regular to composition, earlier periods are covered by regular returns. Keep the effective date handy.
Conclusion
- Check the effective date on your certificate.
- Total turnover from that date to quarter end.
- File CMP-08 for the quarter.
- Keep records of pre-registration sales separately.
A Savvy can do this for you
Quarterly CMP-08 statement and payment
₹499
Get this doneAsk a Savvy on WhatsAppGeneral guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.