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<h1>Quarterly return obligation for composition taxpayers requires electronic filing, cash ledger payment and specified inward and outward details.</h1> Composition taxpayers must file quarterly FORM GSTR-4 electronically via the Common Portal (directly or through a notified Facilitation Centre), using FORM GSTR-4A details with permitted edits, and discharge all liabilities by debiting the electronic cash ledger. Returns must include invoice-wise inter State and intra State inward supplies and consolidated outward supplies. Those who opted into or withdraw from the composition scheme must furnish required prior-period details up to the earlier of the September quarter return due date of the succeeding year or the preceding year's annual return, and input tax credit is unavailable for invoices dated before opting into composition.
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