GST CMP-08 Filing

GST CMP-08 is a quarterly statement filed by taxpayers registered under India’s GST Composition Scheme to declare their self-assessed tax liability for the quarter and make the tax payment through GSTN.

The GST Filing module now lets you manage and file your GST CMP-08 quarterly returns directly from Zoho Books.

In the GST Filing module, you can:

This helps you manage the entire CMP-08 filing process in one place while keeping the related tax payments and journal entries updated in Zoho Books.

Note:The CMP-08 Summary Return must be filed on or before the 13th of the month following the quarter.

View the GST CMP-08 Return Summary

To view your GST CMP-08 return summary:

Log in to your Zoho Books organisation.
Go to Filing & Compliance from the left sidebar and select GST Filing.
If you have locations configured for your organisation, go to the GSTIN for which you want to view the CMP-08 return. Click View Returns, select the period from the GST Summary Period dropdown, and click View Summary.
If locations are not enabled, under the Quarterly Returns tab, select the period from the GST Summary Period dropdown and click View Summary.

The CMP-08 return summary for the selected quarter will be displayed. You can review the return and push the Summary to the GSTN.

File the GST CMP-08 Returns

You can file your CMP-08 return to GSTN in three steps:

Step 1: Push the CMP-08 Return Summary to GSTN

Zoho Books automatically generates the CMP-08 return summary based on your transaction data for the selected quarter. You can push this return summary to GSTN.

The summary displays your GSTIN, GST Username, and Composition Scheme Percentage, along with the following tax liability details:

S. No.	Description
1	Outward supplies, including exempt supplies
2	Inward supplies attracting reverse charge, including import of services
3	Tax payable (1 + 2)
4	Interest payable, if any

Under the Composition Scheme, GST is not charged separately on invoices. Zoho Books calculates the tax liability by applying the composition scheme percentage configured in the GST Settings, and splits it into CGST and SGST.

You can view the transactions recorded under for the selected quarter by clicking the descriptions.

Click View Journal to review the journal entry created for the tax liability.

Update Value for Interest Payable

If any interest is applicable due to late payment or filing of the return, click Update Value next to Interest Payable to enter the amount manually.

Enter the Integrated Tax, Central Tax, and Cess Tax amounts.
The State/UT Tax amount is calculated automatically based on the Central Tax amount.
Click Save.

You can click View Journal to review the journal entry created for the interest liability.

After reviewing the summary, click Push to GSTN to push the return summary to the GSTN.

Click Next to proceed to GST Payment.

Step 2: Record the GST Payment

After pushing the return summary to the GSTN, make the required payment on the GSTN to clear the tax liability for the quarter. Once paid, you can record it in Zoho Books.

To record the GST Payment:

Click Record Payment on the GST Payment page.
In the pop-up that appears, enter the following details:

Field	Description
Payment Date	Enter the date on which the payment was made.
Paid Through	Select the account used to make the payment.
Reference Number	Enter the reference number, if available.
Challan Date	Enter the date of the challan, if applicable.
CPIN	Enter the CPIN, if applicable.
Tax Liability	Enter the Tax, Interest, and Fees amounts for CGST, IGST, CESS, and SGST.
Total	The total for each tax component is calculated automatically.
Total Payment Amount	The total payment amount is calculated automatically.

Click Save.

The payment will be listed under View Recent Payments, along with its date, reference number, amount, and View Journal option. Click View Journal to view the journal entries created for the payment.

Note:You can also view this journal from GST Payments under GSTR-3B for regular registrations.

Click Next to proceed to Filing.

Step 3: File the Return

After paying the GST payment, you can file the return on the portal and then mark it as filed in Zoho Books.

To mark the return as filed:

Click Mark as Filed on the Filing page.
In the pop-up that appears, enter the Date of Filing and Acknowledgement Number.
Click Mark as Filed.

Once you mark CMP-08 as filed, you’ll be redirected to the Push to GSTN page, and the status will be updated to Filed for the return.

Zoho Books creates a journal entry to record the tax liability payment for the return. Any late fees or interest are recorded separately under the respective ledger accounts. You can view them by clicking View journal.

Mark the Return as Unfiled

If you need to reset the filing status or update the return summary in Zoho Books, you can mark the return as unfiled.

To mark the return as unfiled:

Go to the CMP-08 Summary page and click Mark as Unfiled.
In the confirmation pop-up, review the details and click Mark as Unfiled.

Note:The journal entry created for this return will be deleted when you mark the return as unfiled.

Once unfiled, you can make the required corrections and mark the return as filed again. Zoho Books will create a new journal entry when you mark the return as filed.

Export the CMP-08 Return Summary

You can export the CMP-08 return details as a JSON file for reference or use with the GSTN.

To export the return details:

Click Export As in the top-right corner of the CMP-08 Summary page.
Select JSON to download the return details as a JSON file.

The Export As option is also available on the Push to GSTN, GST Payment, and Filing pages.

Print the CMP-08 Return Summary

You can print the CMP-08 return details directly from Zoho Books.

Click the Print icon next to Export As on the CMP-08 Summary page.

View the Online Filing History

You can view the filing history of all GST returns submitted for your GSTIN from Zoho Books. This helps you track previously filed returns and review their filing details.

To view your online filing history:

Go to Filing & Compliance from the left sidebar and select GST Filing.
Click View My Online Filing History in the top-right corner.

The filing history of all GST returns filed for the GSTIN will be displayed.

IN-EN