Composition Scheme Due Dates
Composition dealers file CMP-08 quarterly (18th of the following month) and GSTR-4 annually (30 April following the financial year).
Quick answer
Key figure
Quarterly CMP-08 + annual GSTR-4
Pattern
Quarterly CMP-08 + annual GSTR-4
The simplest recurring cadence in GST
Composition scheme taxpayers pay tax at a fixed, lower rate on turnover instead of the standard rate structure, in exchange for a much simpler compliance cadence: no GSTR-1, no GSTR-3B, no input tax credit claims. Their only recurring obligations are CMP-08 — a combined quarterly statement and payment challan, due by the 18th of the month following each quarter — and GSTR-4, a single annual consolidation return due by 30 April following the financial year.
Why this scheme suits some businesses and not others
Because composition dealers can't claim input tax credit and can't issue tax invoices that pass credit to their buyers, the scheme suits businesses selling mainly to end consumers rather than other GST-registered businesses. For eligible small businesses, the trade-off is a genuinely lighter compliance load — four CMP-08 filings and one GSTR-4 per year, compared to a regular filer's minimum of 25 filings (12 GSTR-1, 12 GSTR-3B, 1 GSTR-9).
Switching in or out of the scheme
A business can move from regular to composition status, or vice versa, but only at specific points allowed by the portal (typically the start of a financial year for opting in), and switching triggers its own transitional compliance — ITC reversal on stock held at the time of opting into composition, or a fresh ITC claim on stock when opting out. This transition mechanics is often underestimated by businesses evaluating whether the scheme's lighter cadence is worth the switch, since a poorly planned transition can create a one-time compliance burden larger than a full year of ordinary filings.
Frequently asked questions
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See PracticeFlow for CA FirmsVerified for FY 2026-27 · Last updated 8 July 2026.
This is an educational guide, not tax advice — always confirm exact figures on the GST portal. Report an error →