Late filling of CMP-08 FY 19-20

Hi Tirtha,

For late filing of CMP-08 (Composition scheme challan) for FY 19-20, when paying the amount through DRC-03, you need to select the correct Head of Demand.

Head of Demand to select in DRC-03 for CMP-08 late payment is:

• “Self-Assessment Tax” (Code 0020)

This head is used for paying tax dues including late fees, interest, and penalties related to self-assessed liabilities such as CMP-08.

Important notes:

• Make sure to also pay applicable interest and late fee along with the tax liability.

• While paying in DRC-03, enter the period (FY 19-20) and select the correct tax type (CGST/SGST/IGST as applicable).