In this guide
CMP-08 and GSTR-4: What is the difference?
GST composition taxpayers generally have two recurring filing tasks:
- CMP-08: A quarterly statement to report and pay self-assessed tax.
- GSTR-4: An annual return for the financial year.
CMP-08 does not replace GSTR-4. Filing the quarterly statements does not complete the annual return, and filing GSTR-4 does not replace a missed CMP-08 statement.
| Form | Purpose | Normal due date |
|---|---|---|
| CMP-08 | Quarterly statement and payment of self-assessed tax | 18th of the month after the quarter |
| GSTR-4 | Annual return for the financial year | 30 April after the financial year |
The Government may extend a due date by notification. Check the GST Portal for any extension applicable to your tax period.
CMP-08 due dates for FY 2026-27
CMP-08 is normally due on the 18th of the month after each quarter:
| Quarter | Period | Normal CMP-08 due date |
|---|---|---|
| Q1 | April–June 2026 | 18 July 2026 |
| Q2 | July–September 2026 | 18 October 2026 |
| Q3 | October–December 2026 | 18 January 2027 |
| Q4 | January–March 2027 | 18 April 2027 |
The Q1 and Q2 dates have passed. If you missed a filing, check the portal for its status, any applicable interest or late fee, and whether an extension applies. Do not assume an extension for another quarter or financial year covers your filing. The dates above are the normal dates; check the portal for any notified extension or applicable adjustment.
GSTR-4 due date for FY 2026-27
GSTR-4 is normally due on 30 April following the financial year. Therefore, the due date for FY 2026-27 is 30 April 2027, unless the Government extends it.
You generally need to file GSTR-4 if you were under the composition scheme for any part of the financial year, even if you later opted out or your GST registration was cancelled. The return covers the period during which you were a composition taxpayer.
All applicable CMP-08 statements for the financial year must be filed before GSTR-4. The GST Portal may not enable the annual return until those statements are filed.
Who needs to file?
Registered taxpayers who opted for the composition scheme generally need to file CMP-08 for each applicable quarter and GSTR-4 annually. A period without business activity does not automatically remove these filing requirements.
A nil GSTR-4 is available only if you meet the portal’s conditions, including having no outward supplies, no inward supplies, no other reportable tax liability, and having filed all applicable CMP-08 statements as nil. Declare any interest liability that applies.
These forms are different from the regular taxpayer’s GSTR-1 and GSTR-3B. Composition taxpayers generally cannot collect GST separately from customers or claim input tax credit. If your turnover, business activities or supplies changed during the year, check your registration status and scheme eligibility.
What information should you prepare?
Keep records for the full return period:
- Sales and bill-of-supply records, including exempt and non-taxable supplies where relevant;
- Purchase and expense records, including supplies subject to reverse-charge tax;
- Import-of-services details, if applicable;
- Tax calculations and payment challans;
- Filed CMP-08 acknowledgements; and
- The dates you opted into or left the scheme.
Before filing GSTR-4, reconcile the quarterly figures with your books. The annual return includes the CMP-08 liability summary and details of relevant inward and outward supplies. Check auto-populated figures against your records.
How to file CMP-08 and GSTR-4
File CMP-08
- Log in to the GST Portal and open Services → Returns → Returns Dashboard.
- Select the financial year and quarter.
- Open the CMP-08 tile, enter or confirm the details, and preview the statement.
- Pay the self-assessed tax and any other amount shown as payable, then file the statement.
- Save the filed form and acknowledgement reference.
File GSTR-4
- Open Services → Returns → Annual Return.
- Select FY 2026-27 and choose GSTR-4.
- Review the CMP-08 summaries and complete the annual details.
- Check the liability, late fee and payment information shown on the portal.
- File the return and save the acknowledgement.
A saved draft or payment challan is not a filed return. Confirm that the portal shows the form as filed.
Late filing and corrections
A delayed GSTR-4 may attract a late fee. Unpaid tax may also result in interest. The portal calculates applicable amounts based on the return and current rules or notifications. Check the amount due before filing, since previous waivers or extensions may have applied only to specified periods.
If a CMP-08 or GSTR-4 contains an error, check the portal’s correction process and applicable time limits. Keep the original figures and supporting records.
For help preparing GST returns, see TaxClear’s GST services.
Frequently Asked Questions
Is CMP-08 a quarterly GST return?
It is a quarterly statement for reporting and paying self-assessed tax. GSTR-4 is the annual return.
Do I file GSTR-4 if I opted out of the scheme during the year?
Generally, yes, if you were under the composition scheme for any part of that financial year.
Can I file GSTR-4 before filing all CMP-08 statements?
No. All applicable CMP-08 statements for the year must be filed first.
Is a nil return still required?
A nil filing may still be required. You can file nil GSTR-4 only if you meet the portal’s conditions.
Does GSTR-4 replace GSTR-1 and GSTR-3B?
No. Composition taxpayers follow the CMP-08 and GSTR-4 process; regular taxpayers have separate return requirements.
