Composition levy under GST remains conditional, with withdrawal, denial, and input tax credit reporting governed by prescribed forms and timelines. The composition levy option remains valid only while the registered person satisfies the conditions of section 10 and the rules. On failure to satisfy any condition, regular tax liability arises from that date, tax invoices must be issued for subsequent taxable supplies, and withdrawal intimation must be filed in FORM GST CMP-04 within seven days. The proper officer may issue FORM GST CMP-05 where ineligibility or contravention is suspected, and after reply in FORM GST CMP-06 must pass a FORM GST CMP-07 order.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Composition levy under GST remains conditional, with withdrawal, denial, and input tax credit reporting governed by prescribed forms and timelines.
The composition levy option remains valid only while the registered person satisfies the conditions of section 10 and the rules. On failure to satisfy any condition, regular tax liability arises from that date, tax invoices must be issued for subsequent taxable supplies, and withdrawal intimation must be filed in FORM GST CMP-04 within seven days. The proper officer may issue FORM GST CMP-05 where ineligibility or contravention is suspected, and after reply in FORM GST CMP-06 must pass a FORM GST CMP-07 order.
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