Calculate your exact quarterly CMP-08 tax payment — for traders, manufacturers & restaurants under the Composition Scheme.
| Quarter | Period | CMP-08 Due Date |
|---|---|---|
| Q1 | April – June | 18th July |
| Q2 | July – September | 18th October |
| Q3 | October – December | 18th January |
| Q4 | January – March | 18th April |
Pay just 1% of quarterly turnover. CGST 0.5% + SGST 0.5%. Ideal for retail & wholesale dealers.
5% rate (2.5% CGST + 2.5% SGST). Only for eateries not serving alcohol. Dine-in or takeaway.
6% rate (3% CGST + 3% SGST). Available for service providers with turnover up to Rs.50 lakh.
Inter-state suppliers, e-commerce operators (Amazon/Flipkart sellers), businesses making non-taxable supplies.
Businesses with annual turnover up to Rs.1.5 crore (Rs.75 lakh in special category states) can opt for the scheme. Service providers can opt if turnover is up to Rs.50 lakh. Inter-state suppliers, e-commerce sellers (on Amazon, Flipkart, Meesho), and businesses supplying non-taxable goods cannot opt in.
CMP-08 is the quarterly statement-cum-challan filed by Composition Scheme dealers to pay their tax. It is due by the 18th of the month following each quarter-end. Annual turnover and summary details are reported in GSTR-4, filed once a year by 30th April.
No. E-commerce sellers (selling through Amazon, Flipkart, Meesho, etc.) are not eligible for the Composition Scheme. If you sell on these platforms, you must register under the Regular GST Scheme. Our GSTR-1 Calculator is built exactly for such sellers.
No. Composition dealers cannot issue Tax Invoices or collect GST from customers. They must issue a "Bill of Supply" instead, and the GST amount is borne by them from their own margin.
Yes. You can voluntarily opt out at any time, or you are automatically moved to the regular scheme if your turnover exceeds the threshold. Once you switch, you can file GSTR-1 and claim ITC on purchases — which may be more beneficial as your business grows.