https://www.taxtmi.com/circulars?id=60360 A taxpayer's withdrawal from the composition scheme takes effect on the date indicated in FORM GST CMP-04, not earlier than the financial year's commencement. Where the tax authority denies the composition option, denial may be effective from a date including a retrospective date determined by the authority but not earlier than the date of contravention. Thereafter proceedings for tax, interest and penalty must be initiated for the period from the date of contravention to issuance of the FORM GST CMP-07 order, and the taxpayer is liable to pay tax as a normal taxpayer from the date of that order. en-us Wed, 30 Jan 2019 00:00:00 +0530 Wed, 27 Mar 2019 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60360 A taxpayer's withdrawal from the composition scheme takes effect on the date indicated in FORM GST CMP-04, not earlier than the financial year's commencement. Where the tax authority denies the composition option, denial may be effective from a date including a retrospective date determined by the authority but not earlier than the date of contravention. Thereafter proceedings for tax, interest and penalty must be initiated for the period from the date of contravention to issuance of the FORM GST CMP-07 order, and the taxpayer is liable to pay tax as a normal taxpayer from the date of that order. Circulars GST - States Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60360