Denial of composition option may be made retrospectively, limited to the date of statutory contravention, with recovery follow-up. Rule 6 provides that withdrawal from the composition scheme requires filing FORM GST CMP-04 and the effective date is the date indicated in that intimation, not earlier than the start of the financial year of filing. If authorities find contravention, they may issue FORM GST CMP-05, consider reply in FORM GST CMP-06 and issue FORM GST CMP-07 denying the option; the denial's effective date may be retrospective but not earlier than the date of contravention, and recovery proceedings for tax, interest and penalty apply for the period from contravention to the FORM GST CMP-07 order, with normal tax liability and rules for input credit applying from the date preceding the order.
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, limited to the date of statutory contravention, with recovery follow-up.
Rule 6 provides that withdrawal from the composition scheme requires filing FORM GST CMP-04 and the effective date is the date indicated in that intimation, not earlier than the start of the financial year of filing. If authorities find contravention, they may issue FORM GST CMP-05, consider reply in FORM GST CMP-06 and issue FORM GST CMP-07 denying the option; the denial's effective date may be retrospective but not earlier than the date of contravention, and recovery proceedings for tax, interest and penalty apply for the period from contravention to the FORM GST CMP-07 order, with normal tax liability and rules for input credit applying from the date preceding the order.
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