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Denial of composition option by tax authorities and Effective date thereof
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....------------------------------------ Circular No.02/2019 GST CCTs Ref.in CCW/GST/74/2015 Dt.24.01.2019 Sub: Denial of composition option by tax authorities and Effective date thereof - Reg. Rule 6 of the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the "APGST Rules") deals with the validity of the composition levy. As per the said rule, the option exercised b....
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....en raised regarding the effective date of denial of the option to pay tax under the composition scheme where action has been initiated by the tax authorities to deny such option to the composition taxpayer. Further, clarification has been sought regarding the follow up action to be taken by the tax authorities when the composition option is denied to the taxpayer retrospectively. In order to clari....
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....he common portal. He shall file intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event. 4. As per sub-rule (4) of rule 6 of the APGST Rules, where the proper officer has reasons to believe that the registered person was not eligible to pay tax under section 10 of the APGST Act or has contravened the provisions of the APGST Act or the APGST R....
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.... the date indicated by him in his intimation/application fled 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 fled. If at any stage it is found that he has contravened any of the provisions of the APGST Act or the APGST Rules, action may be initiated for recovery of tax, interest and penalty. I....