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<h1>Assam GST Update: Rules for Withdrawing or Denying Composition Scheme Clarified; Effective from December 31, 2018.</h1> The circular from the Government of Assam clarifies the rules regarding the denial or withdrawal of the composition option under the Assam Goods and Services Tax (GST) framework. It specifies that a taxpayer can withdraw from the composition scheme by filing an application, with the effective date being the one indicated in their application, but not before the financial year begins. If tax authorities deny the composition option due to contraventions, the effective date can be retrospective but not before the contravention date. The taxpayer must pay tax under the normal provisions from the order date, with applicable recovery actions for any contraventions. The circular is effective from December 31, 2018.