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    <description>Registrant switched incorrectly to the composition scheme despite ineligible aggregate turnover and failed to file required return/form and some quarterly returns; penalties may be levied for non filing and for submitting incorrect information on the common GST portal. The prescribed remedy is to submit a written disclosure to the jurisdictional GST officer, pay outstanding dues and penalties, and work with the officer to clear portal blocks so the taxpayer can revert to the regular GST scheme.</description>
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      <description>Registrant switched incorrectly to the composition scheme despite ineligible aggregate turnover and failed to file required return/form and some quarterly returns; penalties may be levied for non filing and for submitting incorrect information on the common GST portal. The prescribed remedy is to submit a written disclosure to the jurisdictional GST officer, pay outstanding dues and penalties, and work with the officer to clear portal blocks so the taxpayer can revert to the regular GST scheme.</description>
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