Answer

1. F

   Facts

   CMP-08 is filed on gst.gov.in under Returns Dashboard by choosing the year and quarter. You enter outward supplies and RCM inward supplies, and pay the tax shown.

2. P

   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).
   • Sec 39(2), CGST Act 2017A composition taxpayer furnishes a statement every quarter (CMP-08) and a return every year (GSTR-4).
3. A

   Analysis

   Log in, open Returns Dashboard, choose the financial year and quarter, and open CMP-08. Enter value of outward supplies and tax, and inward supplies under reverse charge. Check interest if late, then pay from the cash ledger, adding cash by PMT-06 if needed. File with EVC or DSC.

4. C

   Conclusion

   1. 1Open Returns Dashboard and select the quarter.
   2. 2Open CMP-08 and enter outward supply value and tax.
   3. 3Enter reverse charge inward supplies if any.
   4. 4Preview, pay from the cash ledger and file.

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