GST · statutory due date

CMP-08 due date

Quarterly statement of self-assessed tax under the composition scheme.

Next due

18 Oct 2026

Falls on 18 Oct 2026.


FormCMP-08
AuthorityGST
Frequencyquarterly

The essentials

WhenThe 18th of April, July, October, January
Who files itComposition scheme dealers
Filed withGST
If you miss it. ₹50 a day (₹20 if nil), capped at ₹5,000.

A list cannot remind you.

Taxlabs derives your own filing calendar from your entity type and registrations, applies extensions as they are notified, and nudges you before each date — with a CA who files.

Get my calendar

Other GST due dates

Frequently asked

When is the CMP-08 due?

The 18th of April, July, October, January. The next one falls on 18 Oct 2026.

Who has to file CMP-08?

Composition scheme dealers.

What happens if CMP-08 is filed late?

₹50 a day (₹20 if nil), capped at ₹5,000.

Do extensions change this date?

They can. CBDT and CBIC notify extensions from time to time, usually close to the deadline. The date shown here is the statutory one; inside Taxlabs the effective date is used, with any notified extension already applied.