Denial of composition option may be effective from date of contravention; tax liability arises from the order date. A withdrawal filed in FORM GST CMP-04 takes effect from the date specified in that intimation, not earlier than the financial year's commencement; contraventions discovered later may trigger recovery. If tax authorities initiate denial, they must follow the CMP-05/CMP-06/CMP-07 process, and may set an effective denial date, including retrospectively but not prior to the date of contravention. Recovery proceedings for tax, interest and penalty cover the period from contravention to issuance of FORM GST CMP-07, and tax under section 9 becomes payable from the order date with section 18(1)(c) governing credit on stock and capital goods.