In which form does a registered person paying tax under the composition levy furnish its annual return?

Section 39(2) of the CGST Act, 2017, with Rule 62 of the CGST Rules, 2017, requires a composition taxpayer to furnish an annual return in FORM GSTR-4, while it pays tax each quarter through the statement in FORM GST CMP-08. GSTR-9 is the annual return of a regular taxpayer and GSTR-3B a regular taxpayer's monthly or quarterly return.