Taxpayer Withdrawal from GST Composition Scheme: Effective Date Tied to FORM GST CMP-04 Application Submission Date.

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Full Text of the Document

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....Where the taxpayer has sought withdrawal from the composition scheme, the effective date shall be the date indicated by him in his intimation/application filed in FORM GST CMP-04 but such date may not be prior to the commencement of the financial year in which such intimation/application for withdrawal is being filed.....