https://www.taxtmi.com/acts?id=26851 The option to pay tax under section 10 remains valid while conditions are satisfied; upon ceasing to satisfy them the person must pay tax under ordinary provisions, issue tax invoices for taxable supplies and file FORM GST CMP-04 within seven days. The proper officer may issue a show-cause in FORM GST CMP-05 for alleged ineligibility or contravention; after reply in FORM GST CMP-06 the officer shall order in FORM GST CMP-07 within thirty days either accepting or denying the option. Withdrawal or denial requires furnishing FORM GST ITC-01 of stocks within thirty days, and intimations apply across all places on the same PAN. en-us Thu, 22 Jun 2017 11:39:23 +0530 Thu, 09 Oct 2025 16:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26851 The option to pay tax under section 10 remains valid while conditions are satisfied; upon ceasing to satisfy them the person must pay tax under ordinary provisions, issue tax invoices for taxable supplies and file FORM GST CMP-04 within seven days. The proper officer may issue a show-cause in FORM GST CMP-05 for alleged ineligibility or contravention; after reply in FORM GST CMP-06 the officer shall order in FORM GST CMP-07 within thirty days either accepting or denying the option. Withdrawal or denial requires furnishing FORM GST ITC-01 of stocks within thirty days, and intimations apply across all places on the same PAN. Act-Rules GST Thu, 22 Jun 2017 11:39:23 +0530 https://www.taxtmi.com/acts?id=26851