Composition scheme eligibility: denial may be effective from contravention date and triggers tax determination and credit rules. Rule 6 prescribes that a composition election remains valid while conditions are met; withdrawal requires FORM GST CMP-04 with an effective date not earlier than the financial year's start. Denial follows a show cause process (FORM GST CMP-05/06) and an order in FORM GST CMP-07 within thirty days, with the effective date of denial set by authorities but not earlier than the contravention date. On denial, tax determination proceedings must be initiated for the period from contravention to the order, the taxpayer is liable as a normal taxable person from the order date, and input credit entitlement is governed by the Act for the day before 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.
Composition scheme eligibility: denial may be effective from contravention date and triggers tax determination and credit rules.
Rule 6 prescribes that a composition election remains valid while conditions are met; withdrawal requires FORM GST CMP-04 with an effective date not earlier than the financial year's start. Denial follows a show cause process (FORM GST CMP-05/06) and an order in FORM GST CMP-07 within thirty days, with the effective date of denial set by authorities but not earlier than the contravention date. On denial, tax determination proceedings must be initiated for the period from contravention to the order, the taxpayer is liable as a normal taxable person from the order date, and input credit entitlement is governed by the Act for the day before the order.
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