Composition taxpayers pay tax through quarterly CMP-08 and file annual GSTR-4 instead of monthly GSTR-1 and GSTR-3B — but turnover limits and supply restrictions still apply.
Compliance calendar
- CMP-08 by the 18th after each quarter (verify current due dates)
- Annual GSTR-4 for the financial year
- No ITC claim; bill of supply instead of tax invoice for most B2C
- Monitor turnover to exit composition when limits are crossed
Compare schemes via composition vs regular GST, eligibility guide, and return filing support.
