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CMP-08 for that quarter covers turnover from the effective date of composition registration to the end of the quarter.
GST
CMP-08 for a quarter with registration midway
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Provisions
Rule 62, CGST Rules 2017; Rule 3, CGST Rules 2017
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.
Close
- 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.
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