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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P Dated Shimla-9 the 13th March, 2019. Subject: Denial of composition option by tax authorities and effective date thereof. Madam/Sir, Rule 6 of the Himachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the "HPGST Rules") deals with the validity of the composition levy. As per the said rule, the option exercised by a registered person to pay tax under the composition scheme shall remain valid so long as he satisfies the conditions mentioned in section 10 of the Himachal Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the "HPGST Act") and the HPGST Rules. The rule lays down the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of rule 6 of the HPGST Rules provides that the registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04 on the 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 HPGST Rules, where the proper officer has reasons to believe that the registered person was not eligible to pay tax under section 10 of the HPGST Act or has contravened the provisions of the HPGST Act or the HPGST 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 HPGST Act sh....