Answer

1. F

   Facts

   Yes. Service providers paying at 6 percent under the notified scheme (Notification 02/2019-CT(Rate)) also file CMP-08 quarterly and GSTR-4 annually.

2. P

   Provisions and law

   • Sec 10(2A), CGST Act 2017Service providers and mixed suppliers with turnover up to ₹50 lakh may pay tax at a concessional rate (6 percent, 3 percent CGST plus 3 percent SGST) under the notified scheme.
   • Notification 02/2019-CT(Rate)Concessional 6 percent rate for suppliers of services or mixed supplies with turnover up to ₹50 lakh who are not eligible for regular composition.
   • 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).
3. A

   Analysis

   The 6 percent scheme is for service providers and mixed suppliers with turnover up to ₹50 lakh. On quarterly fees of ₹8 lakh, tax is ₹48,000 (₹24,000 CGST plus ₹24,000 SGST). You cannot claim ITC or charge GST to clients. It suits those billing mostly to individuals.

4. C

   Conclusion

   1. 1Confirm you are under the 6 percent scheme.
   2. 2Total fees for the quarter.
   3. 3Apply 6 percent and split CGST and SGST.
   4. 4File CMP-08 by the 18th.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.