https://www.taxtmi.com/acts?id=26851 The composition levy option remains valid only while the registered person satisfies the conditions of section 10 and the rules. On failure to satisfy any condition, regular tax liability arises from that date, tax invoices must be issued for subsequent taxable supplies, and withdrawal intimation must be filed in FORM GST CMP-04 within seven days. The proper officer may issue FORM GST CMP-05 where ineligibility or contravention is suspected, and after reply in FORM GST CMP-06 must pass a FORM GST CMP-07 order. en-us Thu, 22 Jun 2017 11:39:23 +0530 Sat, 27 Jun 2026 13:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26851 The composition levy option remains valid only while the registered person satisfies the conditions of section 10 and the rules. On failure to satisfy any condition, regular tax liability arises from that date, tax invoices must be issued for subsequent taxable supplies, and withdrawal intimation must be filed in FORM GST CMP-04 within seven days. The proper officer may issue FORM GST CMP-05 where ineligibility or contravention is suspected, and after reply in FORM GST CMP-06 must pass a FORM GST CMP-07 order. Act-Rules GST Thu, 22 Jun 2017 11:39:23 +0530 https://www.taxtmi.com/acts?id=26851