Denial of composition option may be made retrospectively from the date of contravention, with tax recovery and credit adjustments. Rule 6 provides that withdrawal from the composition scheme takes effect from the date indicated in FORM GST CMP-04, not earlier than the financial year's commencement; denial of the composition option by the proper officer after show cause (FORM GST CMP-05) and reply (FORM GST CMP-06) may be ordered in FORM GST CMP-07 with effect from a date not earlier than the date of contravention, and tax as a normal taxpayer is payable from the date of the FORM GST CMP-07 order, with recovery proceedings and input credit adjustments applying accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Denial of composition option may be made retrospectively from the date of contravention, with tax recovery and credit adjustments.
Rule 6 provides that withdrawal from the composition scheme takes effect from the date indicated in FORM GST CMP-04, not earlier than the financial year's commencement; denial of the composition option by the proper officer after show cause (FORM GST CMP-05) and reply (FORM GST CMP-06) may be ordered in FORM GST CMP-07 with effect from a date not earlier than the date of contravention, and tax as a normal taxpayer is payable from the date of the FORM GST CMP-07 order, with recovery proceedings and input credit adjustments applying accordingly.
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