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<h1>Composition supplier quarterly return required electronically; liabilities to be paid via electronic cash ledger through Common Portal.</h1> Composition scheme taxpayers must, after adding, correcting or deleting details in FORM GSTR-4A, furnish a quarterly return in FORM GSTR-4 electronically through the Common Portal, directly or via a notified Facilitation Centre, and discharge all tax, interest, penalty, fee or other amounts payable by debiting the electronic cash ledger.