https://www.taxtmi.com/circulars?id=61148 A taxpayer's voluntary withdrawal from the composition scheme takes effect from the date indicated in FORM GST CMP-04, not earlier than the start of that financial year. Where authorities deny the composition option after issuing FORM GST CMP-05 and ordering in FORM GST CMP-07, the denial may be effective from the date of option or the date of contravention but not earlier than the contravention; proceedings for determination of tax, interest and penalty must be initiated for the period from contravention to the order, and tax liability as a normal taxpayer arises from the date of the order. en-us Tue, 15 Jan 2019 00:00:00 +0530 Tue, 28 May 2019 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61148 A taxpayer's voluntary withdrawal from the composition scheme takes effect from the date indicated in FORM GST CMP-04, not earlier than the start of that financial year. Where authorities deny the composition option after issuing FORM GST CMP-05 and ordering in FORM GST CMP-07, the denial may be effective from the date of option or the date of contravention but not earlier than the contravention; proceedings for determination of tax, interest and penalty must be initiated for the period from contravention to the order, and tax liability as a normal taxpayer arises from the date of the order. Circulars GST - States Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61148