<h1>Composition Taxpayers: File Quarterly GST via CMP-08, Annual Return with GSTR-4; Address Negative Liabilities for Refunds.</h1> Since FY 2019-20, composition taxpayers must pay their GST liability quarterly via Form GST CMP-08 and file an annual return using Form GSTR-4. Taxpayers must declare their annual liability in GSTR-4; failure to do so results in a negative liability statement, as CMP-08 payments are auto-populated in GSTR-4. Many taxpayers mistakenly left Table 6 blank, causing excess payments to appear as negative liabilities. To address this, negative liability amounts have been debited, and taxpayers are advised to settle past liabilities through challans. If liabilities were paid by adding them to the next year's liability, refunds can be claimed using Form GST RFD-01.