CMP-08 and GSTR-4 due dates
Composition scheme taxpayers do not file GSTR-1 and GSTR-3B. They file CMP-08 every quarter by the 18th of the next month, and an annual return, GSTR-4, by 30 April.
At a glance
- Who files
- Taxpayers under the composition scheme
- CMP-08
- Quarterly statement and tax payment
- CMP-08 due date
- 18th of the month after each quarter
- GSTR-4
- Annual return
- GSTR-4 due date
- 30 April after the financial year
- Interest
- 18% a year on tax paid late
Due dates
Due dates falling in FY 2026-27
| Return | For the period | Due date |
|---|---|---|
| CMP-08 | Q4 FY 2025-26 (January–March 2026) | 18 Apr 2026 Sat |
| GSTR-4 | FY 2025-26 | 30 Apr 2026 Thu |
| CMP-08 | Q1 FY 2026-27 (April–June 2026) | 18 Jul 2026 Sat |
| CMP-08 | Q2 FY 2026-27 (July–September 2026) | 18 Oct 2026 Sun |
| CMP-08 | Q3 FY 2026-27 (October–December 2026) | 18 Jan 2027 Mon |
Due dates falling in FY 2027-28
| Return | For the period | Due date |
|---|---|---|
| CMP-08 | Q4 FY 2026-27 (January–March 2027) | 18 Apr 2027 Sun |
| GSTR-4 | FY 2026-27 | 30 Apr 2027 Fri |
| CMP-08 | Q1 FY 2027-28 (April–June 2027) | 18 Jul 2027 Sun |
| CMP-08 | Q2 FY 2027-28 (July–September 2027) | 18 Oct 2027 Mon |
| CMP-08 | Q3 FY 2027-28 (October–December 2027) | 18 Jan 2028 Tue |
These are the standard statutory dates. The government sometimes extends a date by notification, and a date that falls on a Sunday or holiday is not moved forward. Confirm on the CBIC or GST portal notifications before the deadline. This is general information, not tax advice.
What composition filers file
Under the composition scheme you pay tax at a fixed rate on turnover instead of the normal GST. You pay it quarterly through CMP-08, which acts as both the statement and the payment challan, and you file one annual return, GSTR-4.
Dates to remember
- CMP-08: 18 July, 18 October, 18 January and 18 April, for the quarters ending in the previous month.
- GSTR-4: 30 April, for the previous financial year.
If you miss the date
Interest at 18% a year is charged on tax paid after the due date, and a late fee can apply. Late fee rules for these returns change, so check the current amounts with your CA.
Work out the late fee and interest · GST notice reply guides
Common questions
What is the CMP-08 due date?+
The 18th of the month after each quarter: 18 July, 18 October, 18 January and 18 April.
What is the GSTR-4 due date?+
30 April following the financial year.
Do composition dealers file GSTR-1 and GSTR-3B?+
No. Composition scheme taxpayers file CMP-08 each quarter and GSTR-4 once a year instead.
Other return due dates
Never miss a GST deadline again
Due-date calendar, AI notice help in Hindi and English, and a CA portal. 14-day free trial, no credit card needed.
Start free trial