Due to mistake I have filled up cmp08 nil but there is sales in the Last quqter how can I rectify.

Reply- Form GST CMP-08 once filed, cannot be revised.

Table 6 of GSTR-4 captures details of tax rate wise details of outward supplies net of advances, credit and debit notes and any other adjustment due to amendments etc. Taxpayer can declare total turnover pertaining to financial year in Table 6 which can be vary from amount declared earlier in FORM GST CMP-08 during the financial year.

While filing GSTR-4, the net tax liability is arrived at by the system in Table 8 by deducting the amount paid in CMP-08 from the details in Table 6.

If available balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, then a part payment of liability can be made from available balance of the Electronic Cash Ledger. You may directly create challan for payment of remaining part of liability, by clicking on the CREATE CHALLAN button.