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of <h1>CGST Act Section 10(5) and Rule 6: Show Cause Notice for Composition Levy Violations, Response Due in 15 Days</h1> Section 10(5) of the CGST Act, along with Rule 6 of the CGST Rules, outlines the procedure for addressing contraventions of the composition levy provisions. If a proper officer suspects ineligibility or contravention by a registered person under the composition scheme, they may issue a show cause notice in FORM GST CMP-05, requiring a response within fifteen days. The person may face penalties under sections 73, 74, or 74A. The officer must issue an order within thirty days of receiving the reply, either accepting it or denying the composition scheme option. Denial applies to all business locations under the same PAN.
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