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<h1>Composition levy validity: eligibility must be maintained; withdrawal, show-cause and ITC reporting obligations follow upon disqualification.</h1> The option to pay tax under section 10 remains valid while eligibility conditions are met; ceasing to satisfy conditions triggers liability under section 9 from the date of disqualification, a requirement to issue tax invoices thereafter, and filing of FORM GST CMP-04 within seven days. The proper officer may issue a show-cause notice in FORM GST CMP-05 for suspected ineligibility or contravention; after reply in FORM GST CMP-06, the officer shall order in FORM GST CMP-07 either accepting the reply or denying the option from the date of option or the event. Withdrawal or denial requires furnishing FORM GST ITC-01 within thirty days on the Common Portal for stock details.
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