Скачать или смотреть CMP 08 Filing | GST payment form for composite supply| composition supply in GST

📍In this session we have discuss about CMP 08 return and how to file CMP 08 return.

📍What is CMP-08?
A composition dealer will use the Form CMP-08, which is a special statement-cum-challan to declare the details or summary of his/her self-assessed tax payable for a given quarter. It also acts as a challan for making payment of tax. A composition dealer is a dealer who has been registered under the composition scheme laid down for both supply of goods and services. In addition to Form CMP-08, a composition dealer will also need to file his/her annual return via the revised format of Form GSTR-4 by 30 April following the end of a specific fiscal year.

📍Who should file this form?
A taxpayer who has opted for the composition scheme has to file CMP-08 in order to deposit payments every quarter. There are two kinds of taxpayers registered using CMP-02 (opts into Composition scheme):
The supplier of goods being manufacturers, retailers having an annual aggregate turnover of up to Rs 1.5 crore (Rs. 75 lakhs for special category States except for Jammu & Kashmir and Uttrakhand) in the previous financial year, except:
Manufacturer of ice cream and other edible ice (whether or not containing cocoa), pan masala, or tobacco and manufactured tobacco substitutes.
A person making inter-state supplies.
A person supplying goods which are not taxable under GST Law.
A casual taxable person or a non-resident taxable person.
Businesses which supply goods through an e-commerce operator.
The supplier of services who fulfil the conditions mentioned under the Notification Number 2/2019 Central Tax (Rate) dated 7 March 2019 having the aggregate annual turnover up to Rs 50 lakh in the previous financial year.

📍Due Date
CMP 08 - Quarterly Filing - upto 18th of following month of quarter
GSTR 4 - Annual Return - upto 30th of April 2020

📩For Personal Consultancy - [email protected]
📩Business Query/ Collaboration - [email protected]
📞 +91 9718097735
🔗 www.fintaxpro.in

This video also guide you on below topic-
cmp 08 late fee,
cmp 08 gst,
cmp 08 due date,
cmp 08 april to june 2020 due date,
cmp 08 nil return,
cmp 08 late fee and interest,
cmp 08 gst return filing,
cmp 08 return,
cmp 08 april to june 2020 due date extended,
cmp 08 annual return,
cmp 08 april to june 2020,
cmp 08 and gstr 4,
cmp-08,
cmp 08 interest calculation,
cmp 08 due date for december 2019,
cmp-08 due date april to june 2020,
gst cmp 08 due date,
cmp 08 last date extended,
cmp 08 error ret00012,
cmp 08 error,
cmp 08 filing,
cmp 08 filing process,
cmp-08 live filing,
cmp 08 late fee waiver,
cmp 08 gst telugu,
cmp 08 gst return filing malayalam,
cmp 08 gst return filing due date,
cmp 08 gst return filing in english,
cmp 08 gst kya hai,
cmp 08 gst live demo,
cmp 08 how to file,
cmp 08 kya hai in hindi,
cmp 08 in gst video,
cmp 08 gst in tamil,
cmp 08 jan to march 2020,
cmp 08 june 2020,
cmp 08 kya hai,
cmp 08 kaise fill kare,
cmp 08 last date,
cmp 08 late fees calculator,
gst cmp 08 late fee,
gst cmp 08 online filing,
filing of cmp 08,
cmp 08 penalty,
cmp 08 gst payment,
gst cmp 08 nil return,
cmp 08 vs gstr 4,
cmp 08 wrongly filed,
what is cmp 08 in gst,
what is cmp 08,
gstr 4 cmp 08
what is cmp 08 in gst,
what is cmp 08