Withdrawal from composition levy requires formal intimation with specified business, category, effective date, reasons and verification. Intimation to withdraw from the composition levy requires submission of a specified application form providing GSTIN, legal and trade names, principal place of business, category of registered person, nature of business, jurisdictional details, the date from which withdrawal is sought, reasons for withdrawal, and a signed verification by an authorised signatory. A separate stock statement may be furnished to claim input tax credit on stock held on the day preceding withdrawal using the prescribed stock adjustment form.