GSTR-4 vs CMP-08: Due Dates, Differences and Complete Filing Guide for Composition Taxpayers (2025-26)

If you pay GST under the composition scheme, you must know two forms CMP-08 and GSTR-4. They are not the same. CMP-08 is for payment of self-assessed tax during the year. GSTR-4 is the annual return after the year ends. A composition taxpayer must file both.

Before we compare these two forms, let us understand the composition scheme in plain words. The composition scheme is a GST option for small taxpayers. It reduces the compliance burden. The taxpayer pays tax at a fixed rate on turnover and follows a shorter return system than a regular taxpayer. At the same time, the taxpayer does not get input tax credit and does not collect tax from the customer.

What is CMP-08?

CMP-08 is the statement for payment of self-assessed tax by a composition taxpayer. It is filed for every quarter or part of a quarter. The due date is the 18th day of the month after the quarter ends. So this form belongs to the running part of the year. It is the form through which the composition taxpayer pays tax at regular intervals during the year.

For FY 2025-26, the CMP-08 due dates are:

• For January to March 2026: 18 April 2026

A composition taxpayer must pay this liability through the electronic cash ledger. Input tax credit does not apply to a composition taxpayer. That is why this payment moves through cash and not through credit adjustment.

What is GSTR-4?

GSTR-4 is the annual return for the composition taxpayer. It is filed for every financial year or part of a year for which the taxpayer remained under the composition scheme. This return carries the year-end picture of the business under composition. It includes inward supply details and consolidated details of outward supplies made.

For FY 2025-26, the due date of GSTR-4 is 30 June 2026. This June due date applies from FY 2024-25 onward. So for the 2025-26 year, 30 June 2026 is the correct date to remember.

The main difference between GSTR-4 and CMP-08

The first and biggest difference is the purpose.

CMP-08 is for tax payment during the year. GSTR-4 is for the annual return after the year ends.

The second difference is timing. CMP-08 repeats four times in a full year. GSTR-4 comes one time after the financial year closes.

The third difference is the role in compliance. CMP-08 keeps tax payment current through the year. GSTR-4 closes the year and reports the full year figures under the composition scheme. One form does not replace the other. A taxpayer who files CMP-08 still must file GSTR-4. A taxpayer who files GSTR-4 still must complete all CMP-08 filings for the year.

Why composition taxpayers get confused

A lot of small businesses think the annual return is enough. That is wrong. Under the composition scheme, tax payment and annual reporting stand on two separate tracks. CMP-08 handles payment for each quarter. GSTR-4 handles the annual return. If you skip CMP-08 and wait for the year-end return, your tax payment for the year stays pending for each quarter.

Another reason for confusion is the old GSTR-4 due date. A lot of taxpayers still remember 30 April. That date does not apply for FY 2025-26. For this year, the due date is 30 June 2026.

What happens if CMP-08 is delayed?

Delay in filing CMP-08 leads to interest liability at 18% per year for the period of delay. This point matters because some taxpayers push all CMP-08 filings to the time of annual return filing. That creates an avoidable interest burden.

So even if a taxpayer plans to complete all records at year end, that plan does not help on the tax payment side. The quarter due date still matters.

Filing flow under the composition scheme

The filing path under the composition scheme follows a fixed order.

First, the taxpayer enters the composition scheme through the required option form. A person who is already registered as a normal taxpayer and wants to shift to composition for the next year must file CMP-02 before the start of that financial year. The last date is 31 March of the previous financial year. Once the option is validly exercised, it becomes effective from the beginning of the financial year.

After that, the taxpayer files CMP-08 for each quarter and pays tax through the cash ledger. At the end of the year, the taxpayer files GSTR-4 for that financial year.

Step-by-step guide for CMP-08

First, collect your figures for the quarter. Keep the turnover and tax liability ready.

Next, log in to the GST portal and open the returns dashboard for the relevant quarter. Select CMP-08 and fill the self-assessed tax details.

After that, check the balance in the electronic cash ledger. If the balance is short, pay the required amount through challan.

Then file CMP-08 and keep the ARN and filed copy in your records. Since the form is tied to tax payment, do not wait till year end. The due date is quarter based, and delay adds interest cost.

Step-by-step guide for GSTR-4

After the financial year ends, prepare the annual figures for the composition period. This return includes inward supply details and consolidated outward supply details.

Open the annual return section on the GST portal and select GSTR-4 for the relevant financial year. Enter the required annual figures, review the data, pay any remaining liability through the cash ledger if required, and file the return by the due date.

For FY 2025-26, that due date is 30 June 2026.

Important points composition taxpayers must remember

A composition taxpayer does not collect GST from the recipient. The taxpayer issues a bill of supply and not a tax invoice. The taxpayer also does not get input tax credit. These points affect the whole return and payment structure under the scheme.

If a taxpayer has registrations in more than one State on the same PAN, the option for composition works across all such registrations together. A person cannot stay under composition in one registration and stay outside it in another registration on the same PAN.

If a taxpayer becomes ineligible for composition or chooses to withdraw, the taxpayer must file CMP-04 within seven days of the event and move to the regular scheme from that point.

Common mistakes to avoid

One mistake is to treat CMP-08 and GSTR-4 as one combined return. They are two separate compliances.

Another mistake is to remember only GSTR-4 and forget CMP-08. That leads to delayed payment and interest.

A third mistake is to follow the old GSTR-4 due date of 30 April. For FY 2025-26, the correct due date is 30 June 2026.

Conclusion

CMP-08 is for each quarter. GSTR-4 is for the full year. If you are under the composition scheme in FY 2025-26, file CMP-08 on each quarter due date and file GSTR-4 by 30 June 2026. If you follow this order, your composition GST compliance stays on track.

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