https://www.taxtmi.com/circulars?id=71643 Rule 6 regulates voluntary withdrawal and departmental denial of the composition option. A taxpayer seeking withdrawal must file FORM GST CMP-04, and the indicated effective date cannot predate commencement of the financial year in which the filing occurs. Departmental denial follows notice in FORM GST CMP-05, reply in FORM GST CMP-06, and an order in FORM GST CMP-07. A retrospective denial cannot take effect before the contravention. Tax, interest and penalty may be determined from contravention to the CMP-07 order, while section 9 tax liability applies from issuance of that order. en-us Tue, 23 Apr 2019 00:00:00 +0530 Mon, 19 Oct 2026 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71643 Rule 6 regulates voluntary withdrawal and departmental denial of the composition option. A taxpayer seeking withdrawal must file FORM GST CMP-04, and the indicated effective date cannot predate commencement of the financial year in which the filing occurs. Departmental denial follows notice in FORM GST CMP-05, reply in FORM GST CMP-06, and an order in FORM GST CMP-07. A retrospective denial cannot take effect before the contravention. Tax, interest and penalty may be determined from contravention to the CMP-07 order, while section 9 tax liability applies from issuance of that order. Circulars GST - States Tue, 23 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71643