CMP 08 Composition Dealer

This query is : Resolved

Gourav dewangan (Querist)
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12 June 2025 I am a composition dealer in GST. I have missed to file return of FY 2022-23. Now i want file CMP 08 for all four quarter and GSTR 4 annual return for FY 2022-23. My taxable turnover for all each quarter is 250000 and total turnover for FY 2022-23 is 1000000. Hence i have to pay gst of Rs. 10000 i.e. 1% of 10 lacs. I also have to pay interest @ 18% p.a. for late payment of tax via CMP 08. My question is that whether interest is auto calculated (auto populate) in CMP 08 or GSTR 4 or i have to manually calculate interest and have to paid via CMP 08. Just like interest gets auto calculated in 3B, does it happen in Comp 08 as well?

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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12 August 2025 Here’s the scoop:
CMP-08 (Composition Scheme return) does not auto-calculate interest on late payment of tax.

Unlike GSTR-3B where interest is auto-populated based on delayed payment dates, CMP-08 requires you to manually calculate interest.

You have to compute interest @18% per annum on the outstanding tax from the due date till the date of payment.

While filing CMP-08 for the delayed quarters, you must add the interest amount manually in the interest payment section.

Similarly, the annual return GSTR-4 also does not auto-populate interest — it’s more of a summary return.

So, the entire interest liability must be calculated manually and included while filing CMP-08 for the quarters.

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