Answer

1. F

   Facts

   Outward supplies go in Table 6, rate-wise. The totals should match what you declared and paid in your CMP-08s for the year.

2. P

   Provisions and law

   • Rule 62, CGST Rules 2017Quarterly CMP-08 statement and annual GSTR-4 return for composition taxpayers
   • Sec 10, CGST Act 2017Composition levy: turnover limits, rates, conditions and no ITC
3. A

   Analysis

   The FAQ says Table 6 is tax rate-wise outward supplies. Example: a composition trader with ₹60 lakh turnover at 1 percent (0.5 percent CGST and 0.5 percent SGST) shows ₹60 lakh in Table 6; the CMP-08s should total ₹60,000 tax. Any difference means short or excess payment that should be explained or paid with interest.

4. C

   Conclusion

   1. 1Total quarterly turnover from CMP-08s.
   2. 2Compare with books for the year.
   3. 3Enter rate-wise turnover in Table 6.
   4. 4Fix any gap before filing.

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