Composition scheme eligibility - show cause, reply and order process can lead to denial with tax and penalty consequences. Where the Proper Officer believes a person was ineligible for the composition scheme or has contravened its provisions, he may issue a show cause notice in FORM GST CMP-05 requiring explanation within fifteen days. On receipt of a reply in FORM GST CMP-06, the Proper Officer must issue an order in FORM GST CMP-07 within thirty days either accepting the reply or denying the option to pay tax under the composition scheme from the date of option or the date of the event. Denial for one place of business is deemed to apply to all places under the same PAN, and tax plus penalty procedures apply.