Denial of composition option by tax authorities and effective date thereof.

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....me shall remain valid so long as he satisfies the conditions mentioned in section 10 of the Assam Goods and Service Tax Act, 2017 (hereinafter referred to as, "the Assam GST Act") and the Assam GST Rules. The rule lays down the procedure for withdrawal from the composition scheme by a taxpayer who intends to withdraw from the said scheme and also the procedure for denial of option to the taxpayer to pay tax under the said scheme where he has contravened the provisions of the Assam GST Act or the Assam GST Rules. 2. In this connection, doubts have been raised as to the date from which withdrawal from the composition scheme shall take effect in a case where the composition taxpayer has exercised such option to withdraw. Doubts have also be....

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....le to pay tax under section 10 of the Assam GST Act or has contravened the provisions of the Assam GST Act or the Assam GST Rules, he may issue a notice to such person in FORM GST CMP-05 to show cause as to why the option to pay tax under section 10 of the Assam GST Act shall not be denied. Upon receipt of the reply to the show cause notice from the registered person in FORM GST CMP-06, the proper officer shall, in accordance with the provisions of sub-rule (5) of rule 6 of the Assam GST Rules, issue an order in FORM GST CMP-07 within a period of thirty days of the receipt of such reply, either accepting the reply, or denying the option to pay tax under section 10 of the Assam GST Act from the date of the option or from the date of the even....