Compliance Pack
Quarterly CMP-08 statement and payment
What this means, checked by a CA
Each quarter a composition dealer pays a flat rate on turnover and files CMP-08. We total your sales, add tax on any reverse charge purchases, create the challan, and file by the 18th so interest does not build up.
₹499
a quarter, + 18% GST
- Delivered in 1 working day after quarter sales data
- Due: By the 18th of the month after each quarter (18 July, 18 October, 18 January, 18 April)
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 5 items
Quarter sales total, taxable and exempt
Base for composition tax
Reverse charge purchases in quarter
Tax payable on purchases
Electronic cash ledger balance
Pay from cash only
Portal login and DSC or EVC
Sign and file
Running yearly turnover
₹1.5 crore limit watch
DiscussionWhat we discuss · 5 items
Did yearly turnover cross ₹1.5 crore (₹50 lakh for services)?
Exit by CMP-04 within 7 days
Any inter-State sale this quarter?
Ends composition
Any purchases where you pay tax under reverse charge?
Added to CMP-08 liability
Was there no sale at all this quarter?
Nil CMP-08 still needed
Are earlier quarters pending?
Interest and GSTR-4 block
FormsForms we file · 4 items
Compute quarter liability
Turnover × rate (1, 5 or 6 percent, split CGST and SGST) plus tax on reverse charge purchases
Where: Internal. Due: By the 15th after the quarter
Create challan PMT-06 and pay into the cash ledger
Where: https://www.gst.gov.in. Due: By the 18th
File CMP-08 (or nil CMP-08) with DSC or EVC
Where: https://www.gst.gov.in. Due: By the 18th
Compute interest if paid late
Tax × 18 percent × days late ÷ 365
Where: Internal. Due: On payment
DeliverablesWhat you get · 2 items
Filed CMP-08 with ARN
When: By the 18th
Challan receipt (CIN)
When: Same day
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