Composition scheme compliance requires quarterly CMP-08 statements and annual GSTR-4 returns to validate self-assessed tax payments. Notification prescribes a special procedure for composition-scheme taxpayers or beneficiaries of the state rate notification to furnish quarterly statements in Form GST CMP-08 by the eighteenth day of the month following each quarter and an annual return in Form GSTR-4 by the thirtieth day of April following the financial year; submission of these forms for the relevant periods is deemed to satisfy the statutory requirements for statements and returns under the Act.