Composition taxpayers must file quarterly self-assessment statements and an annual return under the prescribed special procedure to meet return obligations. Registered persons under the composition scheme or availing the referenced rate notification must file quarterly self-assessed tax statements in Form GST CMP-08 by the 18th day of the month following each quarter and an annual return in Form GSTR-4 by the 30th day of April following the financial year; furnishing these forms for the relevant period is treated as deemed compliance with the statutory return obligations.