Action for contravention of any provisions of composition levy

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Full Text of the Document

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....me or has contravened the provisions of the CGST Act, 2017 or provisions of Chapter II of the CGST Rules, 2017, he may issue a notice to such person in FORM GST CMP-05 to show cause within fifteen days of the receipt of such notice as to why the option to pay tax under the composition scheme shall not be denied. such person shall, in addition to any tax that may be payable by him under any other ....