GSTR 4 (CMP 08) Filing Due Date For April to June 2019 | CA Portal
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GSTR 4 (CMP 08) Filing Due Date For April to June 2019 (Composition Dealers)

GSTR 4 Due Dates

The Finance Ministry has permitted the composition scheme taxpayers to file a self-assessed tax return in one-page statement – Form GST CMP 08 of the Central Goods and Service Tax Rules, 2017. This quarterly return has to be filed after every quarter by the 18th day of the month.

This is a big sigh of relief for the 20 lakh composition dealer as now they do not have the file the complicated GSTR-4 of seven pages every quarter. GST composition scheme is for all the traders who have registered for a different set of the tax rate applicable and are mainly service providers.

Among the total of 1.21 crore GST registered businesses, 20 lakh businesses which are registered under the composition scheme will have to file CMP 08 before the due date of 18 July 2019, this quarter. Know the complete details on Extended GSTR 4 (CMP 08) Due Date For April to June 2019.

Eligibility To Become Composition Dealer

Small traders, manufacturers and service providers can avail the composition scheme. 1% GST is leviable on turnover if the turnover of a taxpayer is up to Rs 1.5 crore. The value of turnover comes down to Rs 75 lakh for some States which comes under special category. 6% GST is leviable on turnover if the turnover of a service provider is up to Rs 50 lakh.

CMP 08 – A Move Widely Appreciated

CMP-08 is a statement cum challan which seeks information about outward supplies and inward supplies ( inward supplies under reverse charge) including the taxes paid on such outward supplies and imports along with interest payable. CMP-08 is a welcome move which was initiated in April 2019 so that it can be used from the financial year 2019-2020.

Easy Filing Procedure And Replacement of GSTR-4

CMP-08 has abridged and simplified the complete process of filing and replaced GSTR-4 which was initially mandatory to be filed every quarter.

GSTR 4 Revamped – To Be Filed Annually by 30th April

The GSTR 4 of the Central Goods and Services Tax Rules, 2017 has been revamped by the Central Board of Indirect Taxes and Customs (CBIC) and now the Composition dealers will be required to file it by 30th April for every financial year.

Another Annual Return For Composition Dealer

The GSTR 9A is another annual return that must be filed by the composition dealers once a year for an appropriate financial year. Form GSTR 9A can be used to reflect any additional tax liability which is not disclosed in Form GSTR 4.

Since the applicability of both the annual returns – GSTR-4 and GSTR-9A is incoherent, any one of them can be averted.

According to the notification, 18th July is the due date for filing quarter returns of the period from April to June by composition dealers.

The due dates for filing CMP-08 are in the wings but the API has not been updated on the GST portal till yet. So, the taxpayers are unable to file their CMP-08 which may lead to a necessity to extend the due date for filing CMP-08(GSTR 4).

New Update for Composition Dealers in 32nd GST Council Meeting:

1. The limit of the composition dealers has been increased to Rs. 1.5 Crore. This is applicable for 1st April 2019.
2. The composition rate for services sector has been fixed at 6 percent while the composition limit has been set at Rs 50 lakh.
3. The GSTR 4 return (Composition Dealers) will have to avail pay tax quarterly basis but the return will be filed only once a year.

GEN GST Software

These categories of taxpayers are not liable to file GSTR 4 including, Non-resident Taxable Person, Taxpayers liable to collect TCS, Input Service Distributors, Taxpayers liable to deduct (TDS), Composition Dealers, Compounding taxable person, Suppliers of OIDAR (Online Information and Database Access or Retrieval).

Extended GSTR 4 (CMP 08) Due Date For April to June 2019

Period (Quarterly)Due Dates (Composition Dealers)
July To September 201818th October 2018
October to December 201818th January 2019
January to March 201918th April 2019
April to June 201931st August 2019 Updated in 36th GST Council Meeting(Read Official Press Release)
July to September 201918th October 2019
October to December 201918th January 2020
January to March 202018th April 2020

As per the recent 36th GST council meeting. the GST Form CMP 08 due date for the period of April 2019 to June 2019 is now 31st August from the previously held 31st June 2019.

Note: As per the govt notification, the GSTR 4 form will be filed annually while the GST CMP-08 form will be filed every quarterly on or before 18th of succeeding month of tax period. Notification by CBIC

GSTR 4 return filing form is partition into 13 modules but it is not necessary to fill all these modules. The asseesses can go through all the form relevant details here in the article.

gen gst software

107 Replies to “GSTR 4 (CMP 08) Filing Due Date For April to June 2019 (Composition Dealers)”

  1. I have purchased 14 lakh rs or I have sale 950000 rs my GST no was issue on Oct. My total sales or purchase are for six months July to Dec so which amount I have to pay for tax under composition scheme

  2. I will be submitted GSTR 4 with the reverse charge of purchase- so total GST is charged Rs.60000/- but sir MY business is Medical Stores So I have purchase GST paid Bills. But I have filled wrongly GSTR 4 . so please send the solution.

      1. GSTR 4 return filled in between 11th and 18th of the month. So GSTR 4 October to December 2018 return filing due date is 18th January 2019.

  3. Hello Sir

    i am under 20 lakh turnover but we migrated number in to gst regular type number and i only gstr 3b july 17 file but today i want to do application into composition scheme can do ? and previous return how to do maintain suggests me.

    1. Till the month in which you opt for composition you have to file all the due returns and from the beginning of next month from applying for composition, you have to be treated as composition dealer.

      1. sir,
        after entering purchase details(Reverse Charge – NO) , when i click GET SUMMARY Button it is shown in Grand Total Rs.XXXX(Tax Amount in Purchase+Tax Amount in Turnover i.e.,1% ) shall we need to pay tax amount Rs.XXXX (Including Tax in Purchases also ) Sir?

        1. Only purchases covered under RCM, being eligible for payment of tax by composition taxpayer, tax on normal purchases need not to be paid.

  4. Dear Sir,
    Composition Scheme me rahne wale dealer ko 01.01.2018 to 31.03.2018 ki tremahi me purchase bill detail deni hai ya nahi.??

  5. HI Sir,
    I just want to know that should we have to put all details of purchase from July to march in the GSTr-4 or only shown purchase from january to march?
    there is a lot of confusion ..

  6. Dear sir..
    I m composite delear and I want fill quarterly return jan to march if i miss 18th april what am i do ans plz

  7. In quarter 4 F.Y 2017-18 , We have not entered purchase detail GSTR 4 , its problem for us in future , explain sir.

  8. My supplier generated one credit note for 03 items returned by me during 4th Qtr but there are 03 different involces(post GST)for the 03 items returned. While filling sheet 5B(CDNR) of GSTR_4 I have to repeat same credit note to fill relevant Invoices. But the system shows error saying note already exists in the FY.
    All the items(seeds)returned are exempted from GST.In the above case I have left the sheet 5B (CDNR) blank. May it attract any problem in future. I have filed the return (4th Qtr) as well paid the tax amount.

  9. Sir,
    On the GST portal I have watched continue my return period file is showing October to December but suddenly on GST portal I have watched to submit July to September file return and I have submitted nil return on the same time. so why did they deduct 440 late fees for July to September? I have got my GSTIN registration number on 7th September but on GST portal my return period file is continue showing October to December. In that case how can I submitted my GSTR4 return for July to September within 24 December?
    Till now the late fees is not refunded.

    1. As you have registered on 7th of September so liability to file quarterly return related to July-Sep return arise on you and as you file the return after due date that’s why late fees has been imposed, and if there any technical issue relating to your return period not showing on portal, you have to contact to GSTN.

  10. Dear Sir,
    I want have cloth shop under composition act registration
    but now I want to start online business like amazon
    so I want to opt out from composition so how can I maintain input GST credit after opt out from composition registration April-2018

    1. Facility to opt out from composition can be opted at the beginning of the financial year only. Credit of input can be claimed for the stock in hand as on the last date of the financial year.

  11. Hello sir, I ask to GST help desk to can we have to file purchase details on GSTR 4 for 1st quarter 2018 ? They said it’s not necessary. What you say ?

  12. How to use my itc of GST , when I optin composition scheme dates 1.10.2017. July to Sept, 2017 I am regular taxpayer and I have ITC .

    1. As you are regd. under composition scheme, you are not allowed to avail ITC , and at the time of transition from regular to composition , assesee need to pay sum equal to stand as itc in stock.

  13. Dear sir when I filed GSTR 4 Nil return July to September
    then show Error (You have no cash balance) why bcoz I’m already filing Nil return so way shows this SMS.

  14. sir,
    How I file July 18 to September 18 return. which figure enter the only sale and purchase both details fill in this return so, please tell me how can I file.

    1. For filing sale details you need to enter consolidated turnover in
      taxable supplies tab in relevant percentage applicable on you and to
      fill the purchase details you need to enter the details in relevant
      sections i.e. B2B, B2BUR, IMPS, IMPG etc. as per category of purchase
      you deal in.

    1. No nothing has been mentioned in this regard as per declaration provided by govt. earlier for not filling purchase details in table 4A. As the same ruling is still in continuation, it is not required to file such details.

    1. No nothing has been mentioned in this regard as per declaration provided by govt. earlier for not filling purchase details in table 4A. As the same ruling is still in continuation, it is not required to file such details.

    1. No nothing has been mentioned in this regard as per declaration provided by govt. earlier for not filling purchase details in table 4A. As the same ruling is still in continuation, it is not required to file such details.

  15. Can I file Gstr 4 without Purchase Detail as we are not getting any kind of credit and it is very hectic to put all these purchase bills?

    1. No nothing has been mentioned in this regard as per declaration provided by govt. earlier for not filling purchase details in table 4A.

  16. Sir, in composition scheme GSTR 4 Form Qtr. Apr. to Jun. 2019 what will be procedure to fill return. means the procedure will same as past or will be difference because in this return service and goods dealers both are fill this form.

  17. Sir, I purchased machinery for business with composition scheme, can I get input credit on purchase of capital goods in composition scheme

  18. tax will be paid through challan as we pay in current system or tax will also be paid through CMP-08 and no need to fill challan to pay tax now?

    1. In the month of April 2019, a new return filing process has been released by the department for composition dealer, wherein composition dealer should challan cum return CMP-08 on quarterly basis in spite of filing GSTR-4. CMP-08 will work for both as a challan for payment and as a return.

  19. GSTR4 online filling option not available in the GST portal after login in “file return section I selected FY2019-20 and Apr-June”showing only GSTR4A, not showing file a return online or offline, as a Composition dealer I have to file the return before 18th of July for Apr-June quarter, when can I get the option to enter the sales and figures.

      1. I am a composition dealer with 1% tax(Manufacturing sector), do I need to file CMP 08? if not when can I get GSTR4 online filling option which is not available now in the GST portal?

  20. should I pay tax through CMP-08 or through Services-> Payments-> Create challan, i heard that composition dealer should pay tax Through CMP-08 AND not through Challan

    1. For regular dealers, the tax has to be paid through challan. For composition dealers, CMP 08 has to be filed which is a challan cum statement.

  21. Respected sir ,
    Thank you for giving a lots of imformations about Gst related problems..
    sir i want to know that about me ,iam a small business man cum acountant of 5,lkh .interstate purchaser.
    what is a tax amount fix for my business… how i issue a bills for customer.

    1. Please specify whether you are registered under GST or not. The tax rate is not fixed for a particular business. It depends upon the goods and services you deal in. If you are registered under GST, for supplying accounting services, 18% GST has to be charged.

  22. Hi, just need to re-confirm Sir that GSTR 4 is not required to be filed (Further the same is also not available on portal) and only CMP 08 to be filed for Apr Jun 2019. Can you also give me reference to notification from board, as the link in this blog seems to be different notification.

  23. GSTR4 online filling option not available in the GST portal after login in “file return section I selected FY2019-20 and Apr-June”showing only GSTR4A, not showing file a return online or offline, as a Composition dealer I have to file the return before 18th of July for Apr-June quarter, when can I get the option to enter the sales and figures, or nil returns send yours valuable suggestions.

    1. Sir from F/Y 2019-20, GSTR-4 is Now Annual return which is to be filed by 30th of April 2020 and for Quarterly filing CMP-08 is to be issued by portal shortly. So kindly wait for the same.

  24. Sir
    I am a composition dealer, Monthly Turnover is below One Lac and Filing NIL Quarterly Returns ,is it ok or have to pay 1% gst ? Since Exempted up to Rs.20 Lac per Year

    1. First of all, we would suggest you to unregister yourself from the GST as you have less than the threshold limit to avoid compliance. Also if you are doing sales of less than 1 lac still you have to file GST as per the required format and in no way, you should file the NIL returns as you have to file whatever the sales you are doing.

  25. Sir, I am in composition schem. In the GST portal, when I tried to open apr-jun 2019 quarter, there is no link to file GSTR4. Is there no need file GSTR4 prevoius Quarter?

    1. Sir From F/Y 2019-20 onwards GTSR-4 is now treated as annual return
      and in place of GSTR-4, CMP-08 is provided but it is not available on
      portal, So in good practice you should pay the amount of tax through
      challan in respective heads before 18/07/2019.

      1. Sir, i started business in April 2019. and applied for GST on 25th April 2019 under composition.
        i am rice supplier. All sales during the quarter is of exempt goods. Also purchases are also exempt one.
        Since no GSTR 4 link is available on site, do i need to make any reporting on gst portal as no amount of tax is due as entire sales during the quarter is exempt supply only.

    1. Sir as CMP -08 is not available on portal, So in good practice you
      should pay the amount of tax through challan in respective heads before
      18/07/2019.

  26. if I don’t pay composition tax just because CMP-08 is not available on portal , Shall I be liable to pay interest and penalty for late payment of tax ? Or I should pay composition tax through challan before 18th july as I was doing before this quarter?

    1. Sir as CMP -08 is not available on portal, So in good practice you
      should pay the amount of tax through challan in respective heads before
      18/07/2019.

  27. How to File GSTR-4 for April 2019 to June 2019 ? On Portal , there is only View and Download Option, No Upload Option ???

  28. Sir, We started business under Composition scheme and purchased Capital goods like Machinery worth-10Lakh, do we need to update capital goods purchases in Quarterly returns? and sales are less than 1Lakh. are there any complications with this huge difference between Sales and purchases? please confirm and advise us.

    1. Please note that from 01.04.2019, composition dealers are required to file CMP 08 on quarterly basis. However, this form is not yet enabled on GST portal.

  29. A composition Dealer has missed sale of 10 lakhs, (shown less) in March19. Now he want to make payment of tax with interest., How to make payment? In which chalan payment is to be done.
    In new form CMP 08 there is no col. for amendment related to earlier returns filed. If payment on line is made, it will remain in cash ledger. Unless it is adjusted against liability of March 19, though payment is made now, the interest will attract till its adjustment.
    Kindly suggest.

    1. As the facility to upload data in CMP-08 is not available on portal, the only solution left is to create the challan for the same amount

    1. From F/Y 2019-20 onwards GSTR-4 becomes annual return & in place of
      GSTR-4, CMP-08 will come which will be filed on a quarterly basis.
      Until now CMP-08 is not available on the portal you may wait or may create
      challan of the taxable amount

  30. In CMP 08 at S.No. 1 we have to write outward Supplies (including exempt Supplies). My concern …Should I pay tax on exempt supply also or I should pay tax on taxable supply only ? Suppose my total sales are 100 out of which 30 is exempt sales,should I pay tax on 70 Rs. or on 100 Rs.

    1. In composition scheme under GST, composition rate is applicable on both taxable and exempt supplies.so in your case, liability arises on Rs.100

  31. I HAVE SELL ONLY EXEMPTED VALUE OF GOODS.WHAT ENTRY ARE MADE IN CMP-8? BECAUSE WHEN I PUT THIS INTO OUTWARD SUPPLY WITH 0 TAXES.AFTER THE SUBMISSION BUTTON.THE ERROR OCCUR SAYS CASH BALANCE IS NOT AVAILABLE.WHAT SHOULD I DO?FILE NILL RETURN OR WAIT FOR A NEW UPDATION.

    1. If you are registered as a composition dealer then taxes would be payable in aggregate turnover including on exempt supplies too. So in your case, tax should be payable on aggregate turnover of exempted supply.

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