Taxable or exempted turnover show in cmp-08 returns

This discussion clarifies how to report turnover in CMP-08 returns for GST composition scheme dealers. Both taxable and exempted turnover should be declared in the CMP-08 return. While there isn't a separate column for exempt sales, they can be included by adding them to the relevant sections, with tax only being payable on the taxable portion. For GSTR-4, exempt sales can be reported under the 0% rate column for outward supplies.