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<h1>Composition scheme eligibility requires withdrawal and invoice obligations upon disqualification, with procedural show cause and stock reporting.</h1> The option to pay tax under section 10 remains valid while conditions are satisfied; upon ceasing to satisfy them the person must pay tax under ordinary provisions, issue tax invoices for taxable supplies and file FORM GST CMP-04 within seven days. The proper officer may issue a show-cause in FORM GST CMP-05 for alleged ineligibility or contravention; after reply in FORM GST CMP-06 the officer shall order in FORM GST CMP-07 within thirty days either accepting or denying the option. Withdrawal or denial requires furnishing FORM GST ITC-01 of stocks within thirty days, and intimations apply across all places on the same PAN.
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