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of <h1>Denial of GST Composition Scheme Option Issued via Form GST CMP-05 per Section 10 of GST Rules.</h1> A notice for the denial of the option to pay tax under section 10 of the GST Composition Rules is issued using Form GST CMP-05. This form is part of the final draft rules dated May 18, 2017, pertaining to GST legislation. The statutory provisions outlined in these rules govern the eligibility and procedural requirements for taxpayers opting for the composition scheme, which allows for a simplified tax payment method under the Goods and Services Tax regime.
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