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of <h1>Maharashtra Tax Authorities Clarify Withdrawal and Denial Procedures for Composition Scheme under MGST Rules Section 9.</h1> The circular issued by the Commissioner of State Tax, Maharashtra, addresses the denial and withdrawal of the composition option under the Maharashtra Goods and Services Tax (MGST) Rules. It clarifies the procedures for taxpayers withdrawing from the composition scheme and the effective date of such withdrawal. It also outlines the process for tax authorities to deny the composition option when a taxpayer contravenes MGST provisions. The effective date of denial may be retrospective but not before the contravention date. Taxpayers must pay tax under section 9 from the order date, with provisions for claiming input credit on stock and capital goods.
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