Find
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.
GST
CMP-08 for service providers at 6 percent
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Provisions
Sec 10(2A), CGST Act 2017; Notification 02/2019-CT(Rate); Rule 62, CGST Rules 2017
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.
Close
- Confirm you are under the 6 percent scheme.
- Total fees for the quarter.
- Apply 6 percent and split CGST and SGST.
- File CMP-08 by the 18th.
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