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of <h1>Composition Levy Validity Under GST Rules 2017: Key Conditions, Withdrawal Process, and Required Forms Explained</h1> The validity of the composition levy under the Central Goods and Services Tax Rules, 2017, allows a registered person to pay tax under section 10 as long as they meet specified conditions. If these conditions are not met, the person must pay tax under section 9 and issue tax invoices. Withdrawal from the scheme requires filing FORM GST CMP-04. If ineligible, the proper officer may issue a notice in FORM GST CMP-05, and upon reply, an order in FORM GST CMP-07 is issued. Changes must be reported in FORM GST ITC-01 within 30 days, affecting all business locations under the same PAN.
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