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<h1>Registered taxable persons under the composition scheme must file quarterly returns in FORM GSTR-4 and clear tax liabilities electronically.</h1> Every registered taxable person under the composition scheme must submit a quarterly return in FORM GSTR-4 electronically via the Common Portal or a designated Facilitation Centre. This involves updating the details in FORM GSTR-4A. Additionally, the person must settle any tax liabilities, including interest, penalties, or fees, by debiting their electronic cash ledger as per the Act or relevant rules.