wrong composition

[Asked by Guest]

one of my client has switched from regular to composition w.e.f. 1/8/2017 by filing CMP 02 while his CA has not filed ITC 03 and his composition levy was invalid because of his aggregate turnover of the preceding FY which was 103 lakhs. And now he filed only two quarters returns from july 17 to dec 17. while his turnover for the FY 17-18 was 120 lakh as per tax audit report and on which his VAT turnover was 65 lakh and GST turnover was 55 lakhs.

Now please suggest me what should I do? As per my opinion now switching from composition to regular is the best option for him.

AI Summary

Composition scheme non-compliance: penalties and requirement to clear dues before reverting to regular GST registration
Registrant switched incorrectly to the composition scheme despite ineligible aggregate turnover and failed to file required return/form and some quarterly returns; penalties may be levied for non filing and for submitting incorrect information on the common GST portal. The prescribed remedy is to submit a written disclosure to the jurisdictional GST officer, pay outstanding dues and penalties, and work with the officer to clear portal blocks so the taxpayer can revert to the regular GST scheme.