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of <h1>Chhattisgarh GST Rules: Procedures for Withdrawal and Denial of Composition Scheme Clarified by State Tax Authorities.</h1> The circular from the Chhattisgarh State Tax authorities addresses the procedures and effective dates concerning the withdrawal and denial of the composition scheme under the Chhattisgarh Goods and Services Tax Rules, 2017. It clarifies that a taxpayer's withdrawal from the scheme takes effect from the date specified in their application, provided it is not before the financial year begins. If tax authorities deny the composition option due to contraventions, the effective date is determined by the authorities but cannot precede the contravention date. The circular also outlines the necessary forms and actions required for compliance and the recovery of taxes, interest, and penalties.
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