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<h1>GST Composition Taxpayers: File Quarterly Statement by 18th, Annual Return by April 30th (till 2023-24) or June 30th (from 2024-25).</h1> A composition taxpayer under GST must file a quarterly statement in FORM GST CMP-08 by the 18th of the month following each quarter and an annual return in FORM GSTR-4 by April 30th for fiscal years up to 2023-24, and by June 30th from 2024-25 onwards. Tax liabilities must be settled by debiting the electronic cash ledger. Returns should include invoice details of inter-State and intra-State supplies and consolidated outward supplies. No input tax credit is available for invoices before opting for the composition scheme. In case of withdrawal from the scheme, specific return filings are required.