https://www.taxtmi.com/circulars?id=60788 Withdrawal from the composition scheme takes effect from the date indicated in FORM GST CMP-04 but not earlier than the commencement of the financial year in which it is filed. Denial of the composition option by the proper officer, after issue of FORM GST CMP-05 and reply in FORM GST CMP-06, must be ordered in FORM GST CMP-07 within thirty days and may be given effect prospectively or retrospectively but not prior to the date of contravention; tax, interest and penalty determination for the relevant period must be pursued under sections 73 or 74, and section 18(1)(c) governs credit on inputs held the day before the order. en-us Mon, 31 Dec 2018 00:00:00 +0530 Sat, 04 May 2019 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60788 Withdrawal from the composition scheme takes effect from the date indicated in FORM GST CMP-04 but not earlier than the commencement of the financial year in which it is filed. Denial of the composition option by the proper officer, after issue of FORM GST CMP-05 and reply in FORM GST CMP-06, must be ordered in FORM GST CMP-07 within thirty days and may be given effect prospectively or retrospectively but not prior to the date of contravention; tax, interest and penalty determination for the relevant period must be pursued under sections 73 or 74, and section 18(1)(c) governs credit on inputs held the day before the order. Circulars GST - States Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60788