https://www.taxtmi.com/circulars?id=60322 Withdrawal from the composition scheme takes effect from the date indicated in FORM GST CMP-04, not earlier than the commencement of the financial year in which the intimation is filed. Where the proper officer initiates denial, proceedings commence by issuing FORM GST CMP-05, the taxpayer may reply in FORM GST CMP-06, and the officer must issue FORM GST CMP-07 within thirty days accepting or denying the option; denial may be retrospective but not earlier than the date of contravention, with tax, interest and penalty determined for the period from contravention to issuance of FORM GST CMP-07. en-us Thu, 24 Jan 2019 00:00:00 +0530 Mon, 25 Mar 2019 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60322 Withdrawal from the composition scheme takes effect from the date indicated in FORM GST CMP-04, not earlier than the commencement of the financial year in which the intimation is filed. Where the proper officer initiates denial, proceedings commence by issuing FORM GST CMP-05, the taxpayer may reply in FORM GST CMP-06, and the officer must issue FORM GST CMP-07 within thirty days accepting or denying the option; denial may be retrospective but not earlier than the date of contravention, with tax, interest and penalty determined for the period from contravention to issuance of FORM GST CMP-07. Circulars GST - States Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60322