Composition Scheme Dealer

[Vikas Kapoor]

Pls suggest on the following GST related problem.

1) A person was registered under Composition Scheme

2) However due to lack of knowledge he issued B2B TAX Invoices charging 5% GST

3) He did not paid the GST Amount to the Government

4) No GST return was filed since begining July 2017

5) Due to non filing of GST Return his registeration was cancelled in March, 2019

Now the problems:

1) Revocation can not be applied unless all the returns are filed

2) He can file only GSTR 4 since he is registered under Composition Scheme

3) But if GSTR 4 is filed than GST Input will not be available because it will not apear in GSTR 2 of buyer and GSTN of the assessee will show he is a composition dealer and thus could not issue TAX Invoice

4) If composition return is filed than what will be the amount of TAX to be paid

a) 1% of Turnover OR (b) 5% that is charged in TAX invoice issued

Now my Question is, "WHAT PROCESS IS TO BE FOLLOWED TO CORRECT THE ABOVE SITUATION"

AI Summary

Composition scheme compliance: deposit collected tax and composition levy with interest, file composition returns, then apply for revocation.
Confirm GSTN account status. Deposit the tax improperly collected from buyers as government dues with applicable interest (distinct from the composition levy). Separately pay the composition levy on turnover with interest and any late fees. File all outstanding GSTR-4 composition returns. Apply for revocation of cancelled registration using the prescribed form under the registration rules. Payment of full tax and interest within the short statutory period may obviate penalty.