What this screen is for
CMP-08 is the quarterly statement in which a taxpayer registered under the composition scheme declares and pays self-assessed tax. This screen fetches it from the GST portal for a chosen quarter. Table 3 shows the self-assessed tax liability, with taxable value and IGST, CGST, SGST and cess for each line. Table 4 shows the details of tax paid against that liability.
When to use it
Use it when reviewing a quarter's composition liability, or checking what was declared for a past quarter. Move between quarters with the navigation at the top. Fetching requires a GST portal session, which the screen will prompt you to open with your portal username and an OTP.
What you see on this screen
The header reads CMP-08, subtitled "Statement for Payment of Self-Assessed Tax (Composition Taxpayer)", with your GSTIN and the quarter in view.
Three cards: Total Tax Liability, Taxable Turnover and Filing Status.
Table 3 - Self-Assessed Tax Liability, described as a summary of outward supplies and inward supplies liable to reverse charge. Columns: Description, Taxable Value, IGST, CGST, SGST, Cess, closing with a Total row. The two named lines are Outward supply of goods/services and Inward supply attracting reverse charge; anything the portal does not label is numbered Row 1, Row 2 and so on.
Table 4 - Tax Paid Details, described as details of tax paid through cash ledger and ITC utilisation, in the same column shape.
The raw portal response is available underneath, under CMP-08 Response. Where a quarter holds nothing, each table says so rather than showing zeros.
A note on the page confirms the statement applies only to taxpayers registered under the composition scheme.
Filters and actions
A quarter selector offers Q1 (Apr - Jun), Q2 (Jul - Sep), Q3 (Oct - Dec) and Q4 (Jan - Mar), with a year alongside; Previous and Next step between quarters. Fetch from GST Portal retrieves the statement for the selected quarter. An open GST portal session is required, and the screen will ask for your portal username and the OTP sent to your registered mobile if there is not one.
Status values
The Filing Status card reads Not Filed where the portal has no filing recorded for the quarter; otherwise it shows the status the portal returns.
Related
- GSTR-4 (Annual)
- Tax Payments