Rejection of composition under GST is clarified through identical state procedure and effective date guidance for compliance. Procedure for rejection of composition by tax authorities and the effective date is clarified by adopting the CBIC circular under the Uttar Pradesh SGST framework. The guidance under the CGST Act and Rules, including the manner in which composition is to be rejected and the date from which such rejection takes effect, applies equally because the corresponding provisions are identical. The circular is to be followed mutatis mutandis under the Uttar Pradesh SGST Act and Rules for compliance by subordinate officers.