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    <title>Denial of composition option by tax authorities and effective date thereof....</title>
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    <description>Rule 6 provides that withdrawal from the composition scheme takes effect from the date indicated in FORM GST CMP-04, not earlier than the financial year&#039;s commencement; denial of the composition option by the proper officer after show cause (FORM GST CMP-05) and reply (FORM GST CMP-06) may be ordered in FORM GST CMP-07 with effect from a date not earlier than the date of contravention, and tax as a normal taxpayer is payable from the date of the FORM GST CMP-07 order, with recovery proceedings and input credit adjustments applying accordingly.</description>
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