Denial of composition option: tax authorities may make denial effective from the date of contravention, with recovery consequences. A taxpayer's withdrawal from the composition scheme takes effect on the date indicated in FORM GST CMP-04, not earlier than the financial year's commencement. Where the tax authority denies the composition option, denial may be effective from a date including a retrospective date determined by the authority but not earlier than the date of contravention. Thereafter proceedings for tax, interest and penalty must be initiated for the period from the date of contravention to issuance of the FORM GST CMP-07 order, and the taxpayer is liable to pay tax as a normal taxpayer from the date of that order.