Composition levy

[THYAGARAJAN KALYANASUNDARAM]

Dear expert,

One of my client is paying tax under composition levy under earlier regime, based on which we have opted composition levy under new regime without getting confirmation from the client due to short of time. Whereas the client charging tax under regular scheme and collects the tax. Now we would like to withdraw the scheme from appointed day. But how to withdraw, there is no provision given in portal. Can anyone explain in this regards how to sort out.

Thanks in advance.

[KASTURI SETHI]

As per law you can withdraw from Composition Scheme at any time on the common portal. There was problem in the site yesterday. Try again. It still problem persists, option is to write to helpdesk or contact GST Range.

[Himansu Sekhar]

Please file camp 04- rule 6(3) of cgst rules,2017

[Himansu Sekhar]

Otherwise the department will issue notice in form cmp 05

AI Summary

Composition scheme withdrawal: file the prescribed withdrawal form on the portal or contact helpdesk to avoid departmental notice.
Withdrawal from the Composition Scheme can be effected on the common GST portal at any time; portal outages should be addressed via helpdesk or GST Range. The operative step is filing the prescribed withdrawal form electronically; failure to record withdrawal may prompt the department to issue a departmental notice.