https://www.taxtmi.com/caselaws?id=797568 Composition eligibility lapses from the day aggregate turnover exceeds the prescribed threshold, requiring payment of tax under the regular scheme on subsequent supplies. Where turnover calculations have excluded accepted e-way bill errors, the remaining admitted turnover determines the lapse; input-tax credit remains unaddressed without a substantiated claim. Post-lapse invoice values must be treated as tax-inclusive where the composition taxpayer did not collect tax separately. Rule 35 requires extraction of the tax component from the total consideration, even if cum-tax treatment was not expressly claimed earlier. Tax, interest and penalty require redetermination on that cum-tax basis. en-us Mon, 17 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 08:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797568 Composition eligibility lapses from the day aggregate turnover exceeds the prescribed threshold, requiring payment of tax under the regular scheme on subsequent supplies. Where turnover calculations have excluded accepted e-way bill errors, the remaining admitted turnover determines the lapse; input-tax credit remains unaddressed without a substantiated claim. Post-lapse invoice values must be treated as tax-inclusive where the composition taxpayer did not collect tax separately. Rule 35 requires extraction of the tax component from the total consideration, even if cum-tax treatment was not expressly claimed earlier. Tax, interest and penalty require redetermination on that cum-tax basis. Case-Laws GST Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797568