Composition taxpayer compliance requires quarterly CMP-08 filings and annual GSTR-4 return, deemed to satisfy return obligations. Registered persons paying tax under the composition regime or availing the specified rate benefit must furnish quarterly self-assessed tax statements in FORM GST CMP-08 by the eighteenth day of the month succeeding each quarter and an annual return in FORM GSTR-4 by the thirtieth day of April; submission of these forms for the period of benefit is deemed to satisfy the Act's return-filing requirements for that period, effective from 23rd April, 2019.