Composition scheme compliance: furnish FORM GST CMP-08 quarterly and annual GSTR-4 to satisfy return obligations. Prescribes a special procedure for registered persons opting for the composition scheme under Section 10 or availing G.O.Ms.No.255: furnish quarterly self-assessed tax statements in FORM GST CMP-08 by the 18th day of the month succeeding each quarter, and an annual return in FORM GSTR-4 by 30th April following the financial year; submission of these forms for the period of benefit is deemed to constitute compliance with Sections 37 and 39 of the Act.