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<h1>Withdraw from GST Composition Scheme by Filing FORM GST CMP-04; Claim Input Tax Credit per Section 9, CGST Act 2017</h1> A registered person wishing to withdraw from the GST Composition Scheme must file FORM GST CMP-04 before the withdrawal date. If the person no longer meets the scheme's provisions, they must file the form within seven days of the event and start paying taxes as a regular taxpayer, issuing tax invoices for taxable supplies. They can claim input tax credit on stock and capital goods held before becoming a regular taxpayer under Section 9 of the CGST Act, 2017. A statement detailing the stock must be submitted within 30 days of withdrawal using FORM GST ITC-01 on the common portal.