https://www.taxtmi.com/circulars?id=60950 Rule 6 provides that withdrawal from the composition scheme requires filing FORM GST CMP-04 and the effective date is the date indicated in that intimation, not earlier than the start of the financial year of filing. If authorities find contravention, they may issue FORM GST CMP-05, consider reply in FORM GST CMP-06 and issue FORM GST CMP-07 denying the option; the denial's effective date may be retrospective but not earlier than the date of contravention, and recovery proceedings for tax, interest and penalty apply for the period from contravention to the FORM GST CMP-07 order, with normal tax liability and rules for input credit applying from the date preceding the order. en-us Tue, 08 Jan 2019 00:00:00 +0530 Tue, 14 May 2019 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60950 Rule 6 provides that withdrawal from the composition scheme requires filing FORM GST CMP-04 and the effective date is the date indicated in that intimation, not earlier than the start of the financial year of filing. If authorities find contravention, they may issue FORM GST CMP-05, consider reply in FORM GST CMP-06 and issue FORM GST CMP-07 denying the option; the denial's effective date may be retrospective but not earlier than the date of contravention, and recovery proceedings for tax, interest and penalty apply for the period from contravention to the FORM GST CMP-07 order, with normal tax liability and rules for input credit applying from the date preceding the order. Circulars GST - States Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60950