Composition shop: CMP-08
Sample: Gupta Provision Store, Kanpur. Composition scheme, July to September 2026.
₹18,000 GST for the quarter, one form
One quarterly payment at 1% of turnover. No GST on the bill, no ITC, no paperwork each month.
CMP-08July to September 2026
| Turnover | CGST | SGST | |
|---|---|---|---|
| Sales of goods in Uttar Pradesh | ₹18,00,000 | ₹9,000 | ₹9,000 |
| Total | ₹18,00,000 | ₹9,000 | ₹9,000 |
Pay by 18 October 2026₹18,000
- Composition is open up to ₹1.5 crore turnover (₹75 lakh in some states).
- You cannot collect GST from customers or claim ITC.
- No sales to other states, and no sales through marketplaces.
- GSTR-4 once a year, by 30 April.