Withdrawal from composition scheme requires formal intimation and transition to normal tax with ITC compliance. A registered person withdrawing from the composition scheme must file FORM GST CMP-04-before withdrawal or within seven days if scheme conditions are breached-and, after withdrawal, pay tax as a normal taxpayer and issue tax invoices for taxable supplies. The person may avail input tax credit for inputs, inputs in semi finished or finished goods, and capital goods held in stock on the day immediately preceding the date of liability as a normal taxpayer, and must furnish details within thirty days in FORM GST ITC-01 on the common portal.