Composition taxpayer monitoring tightened for e-way bill mismatches, ITC checks, and prescribed tax payment compliance. Review of composition taxpayers under Section 10 revealed discrepancies in e-way bills, mismatches between invoice values and outward supplies, and inadequate examination of FORM GST ITC-01 when taxpayers cross the composition limit. Officers are directed to scrutinize inward supplies exceeding the threshold, reconcile doubtful entries with GSTR-1, GSTR-3B and GSTR-2A, verify stock capacity against the declared premises, ensure tax at 3% on declared turnover under Section 10(2A), and take regular legal action based on data and intelligence.