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<h1>Composition scheme taxpayers must file quarterly FORM GST CMP-08 by 18th, annual GSTR-4 by April 30 (June 30 from FY25)</h1> Registered persons paying tax under the composition scheme must electronically submit a quarterly statement in FORM GST CMP-08 by the 18th day of the month following the quarter and an annual return in FORM GSTR-4 by April 30 (extended to June 30 for FY 2024-25 onwards). Tax and interest liabilities must be discharged from the electronic cash ledger. Returns must include invoice-wise inward supplies and consolidated outward supplies. Persons who opted into or withdrew from the composition scheme must furnish prescribed transitional details and statements for relevant periods; input tax credit is not available for invoices dated before opting into the composition scheme.