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<h1>Composition return obligations require quarterly and annual filings and discharge of tax liabilities via the electronic cash ledger.</h1> Registered persons under the composition scheme must file quarterly statements in FORM GST CMP-08 and an annual return in FORM GSTR-4 by prescribed due dates; tax and interest shown must be paid by debiting the electronic cash ledger. Returns must include invoice-wise inter State and intra State inward supplies and consolidated outward supplies. Persons opting into or withdrawing from the composition scheme must furnish relevant historical details and returns for applicable periods, and input tax credit is not available for invoices pertaining to periods prior to opting into the scheme.