https://www.taxtmi.com/circulars?id=61176 Rule 6 prescribes that a composition election remains valid while conditions are met; withdrawal requires FORM GST CMP-04 with an effective date not earlier than the financial year's start. Denial follows a show cause process (FORM GST CMP-05/06) and an order in FORM GST CMP-07 within thirty days, with the effective date of denial set by authorities but not earlier than the contravention date. On denial, tax determination proceedings must be initiated for the period from contravention to the order, the taxpayer is liable as a normal taxable person from the order date, and input credit entitlement is governed by the Act for the day before the order. en-us Wed, 27 Feb 2019 00:00:00 +0530 Tue, 28 May 2019 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61176 Rule 6 prescribes that a composition election remains valid while conditions are met; withdrawal requires FORM GST CMP-04 with an effective date not earlier than the financial year's start. Denial follows a show cause process (FORM GST CMP-05/06) and an order in FORM GST CMP-07 within thirty days, with the effective date of denial set by authorities but not earlier than the contravention date. On denial, tax determination proceedings must be initiated for the period from contravention to the order, the taxpayer is liable as a normal taxable person from the order date, and input credit entitlement is governed by the Act for the day before the order. Circulars GST - States Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61176