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GST Implemented!
1 year of GST completed!
GST simplified!
2 years of GST completed!
GST 2.0 announced!
Has GST 2.0 finally arrived now?

Inching one step closer towards the implementation of GST 2.0 which will strengthen the 'ease of doing business' in India, GSTN has made CMP-08 live on GST portal, besides enabling 'New Return Prototype' and 'Offline Tools for New Return (Trial)'.

Taxpayers registered under composition scheme of GST have been eagerly waiting for Form CMP-08 to get uploaded on GST portal, so they can begin the return filing process.

Finally, Government has announced that Form CMP-08 is live on GST portal.

What is Form CMP-08?

Composition dealers have to file Form CMP-08 on a quarterly basis. It is a statement-cum-challan through which they can declare the details and summary of outward and inward supplies, besides reporting the self-assessed tax for a quarter.

Form CMP-08 will also be used as a challan for depositing tax with the Government. 

Both goods suppliers as well as service providers, who have opted for composition scheme under GST, will have to file Form CMP-08 quarterly. Form CMP-08 has replaced the Form GSTR-4 which was previously used for filing composition return.

A taxpayer has to file 'NIL' Form CMP-08 if he doesn't have any outward supplies, reverse charge liability or tax payable for a quarter.

What is the due date for filing Form CMP-08 for 1st Quarter of FY 2019-20?

31st August 2019 is the due date for filing Form CMP-08 for April 2019 - July 2019 Quarter. Previously, it was 31st July 2019, but GST council extended it by 1 month.

What is the due date for filing Form CMP-08 usually?

Except 1st quarter of FY 2019-20, the composition scheme dealers have to file Form CMP-08 till 18th of the month succeeding the particular quarter.

So, for the second quarter (Jul-Sep) of FY 2019-20, the due date of Form CMP-08 will be 18th October (unless GST council extends it).

Will any penalty be imposed on the late-filers?

Late filers will have to pay a penalty of Rs 200 per day (Rs 100 CGST + Rs 100 SGST) till there is a delay in return filing. However, the total amount of late fees can't be more than ₹ 5,000.

What is the buzz about the trial offline tool of new GST returns?

GSTN has enabled the trial version of the offline tool for filing returns under GST 2.0.

Which features are included in the trial offline tool?

  1. Preparation of GST ANX-1 - You can use the tool to fill data (details of invoices etc.) either directly or using Excel/ CSV template;
  2. Creation of JSON File of GST ANX-1 - The tool will create a JSON file, which can be uploaded on GST portal. The data uploaded by the suppliers will be auto-populated in GST ANX-2 of the recipients.
  3. Downloading of ANX-2 - The auto-populated ANX-2 will download and open in the offline tool.


  1. Preparation of purchase register and its reconciliation with ANX-2 - With the help of Excel/ CSV template provided with the tool, the taxpayers can prepare their purchase registers. Further, they can then import the purchase register into the offline tool to reconcile it with ANX-2 downloaded from the portal. The documents between purchase register and ANX-2 will be segregated into fully matched, partially matched or not matched.
  2. Initiating further actions and uploading ANX-2 - The taxpayers will have an option to accept, reject or mark the transactions pending in ANX-2. They can then create JSON file of final ANX-2 and upload it on GST portal.

Will trial offline tool create any liability for the taxpayers?

No. Documents and data uploaded by the taxpayers during the trial run will not create any GST liability. The taxpayers will continue to file GSTR 3B/ GSTR 1 returns to report the tax liability and actual details.

Once the trial period is over, data uploaded by the taxpayers through the trial offline tool will be fully erased.


With the introduction of the trial offline tool as well as enabling of CMP-08 on GST portal, we are only a few inches away from stepping to a newer, faster, easier GST regime - GST 2.0.


Published by

Hardik Lashkari
(Content Writer)
Category GST   Report

1 Likes   3 Shares   2700 Views


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