Composition scheme compliance rules revised to require CMP-08 quarterly statements, GSTR-4 returns, and pending filings after revocation. The amendment inserts additional provisos in rule 23 requiring a registered person, after revocation of cancellation of registration, to furnish all pending returns within thirty days from the date of the revocation order, including returns for any period covered by retrospective cancellation, within the same thirty-day period. Rule 62 is restructured to require quarterly filing of FORM GST CMP-08 and annual filing of FORM GSTR-4 for persons paying tax under the composition scheme or by availing the specified Uttarakhand notification, and a new FORM GST CMP-08 is inserted for reporting self-assessed tax.