GST composition scheme: turnover limit and CMP-08 due dates (2026)
Why composition exists
Smaller businesses often find full invoice-level GST (GSTR-1 + GSTR-3B every month or quarter) heavy. Composition trades that paperwork for a flat rate and a quarterly payment statement, with limits so it stays for genuinely small suppliers.
Turnover ceilings the portal uses
| Category (as selected on the portal) | What the FAQ says about the limit |
|---|---|
| Goods / restaurant-style composition under s.10(1) | System validates PAN-based aggregate annual turnover against the limit notified for that category (widely applied as ₹1.5 crore; ₹75 lakh in special-category states — confirm your state on gst.gov.in before you opt in) |
| Services under s.10(2A) (other than restaurant services under s.10(1)) | ₹50 lakh turnover limit per the CMP-08 FAQ |
If you change composition category by non-core amendment, the new category's threshold applies from the amendment date.
CMP-08 due dates (no extension assumed)
| Quarter | CMP-08 due (18th after the quarter) |
|---|---|
| Apr–Jun 2026 | 18 Jul 2026 |
| Jul–Sep 2026 | 18 Oct 2026 |
| Oct–Dec 2026 | 18 Jan 2027 |
| Jan–Mar 2027 | 18 Apr 2027 |
“Form GST CMP-08 is to be filed on quarterly basis. The due date for filing Form GST CMP-08 is 18 th of the month succeeding the quarter or as extended by Government through notification.”
— GST portal, FAQs on Form GST CMP-08 (checked 14 Oct 2026)
Common mistakes
- Collecting tax on invoices. Composition suppliers issue a bill of supply, not a tax invoice with GST charged to the customer.
- Crossing the limit mid-year and staying silent. Once turnover crosses the threshold, you must exit composition and follow normal returns.
- Missing the 18th. CMP-08 is a payment statement; late filing attracts late fee and interest on unpaid tax.
- Forgetting GSTR-4. The annual return is still due after the year ends (see Important Dates on gst.gov.in).
Checklist
- Confirm your composition category and turnover ceiling on the GST portal
- Calendar reminders for the 18th after each quarter
- Tax paid with CMP-08, acknowledgment saved
- No GST collected from customers on composition supplies
- GSTR-4 date noted for the financial year
Frequently asked questions
What is the CMP-08 due date?
The 18th of the month after the quarter, or a later date if the Government extends it by notification.
What is the composition turnover limit for services under section 10(2A)?
₹50 lakh, according to the GST portal CMP-08 FAQ.
Do composition taxpayers file GSTR-3B?
No. Composition taxpayers file CMP-08 quarterly and GSTR-4 annually, not the normal GSTR-1/GSTR-3B cycle.
Where do I check current composition timelines?
On the Important Dates section of https://www.gst.gov.in/ and the portal composition help pages.
Official sources
- GST portal: FAQ – To Opt Composition Scheme
- GST portal: FAQs on Filing Form GST CMP-08
- CBIC: Composition Rules page
- GST portal (Important Dates / home)
Not tax or legal advice. This is a free explainer of public rules; deadlines and rules can change by notification, so confirm on the official portal or with your CA before you file. Last checked 14 Oct 2026.
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