Action for contravention of any provisions of composition levy - GST Ready Reckoner - GST

Action for contravention of any provisions of composition levy Section 10(5) of CGST Act , Read with Rule 6 of CGST Rules Issue of show cause Notice As per rule 6 Proper Officer has reason to believe that the registered person was not eligible to pay tax under the composition scheme 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 provisions of this Act, be liable to a penalty and the provisions of section 73 or section 74 [ or section 74A (w.e.f. 01.11.2024 vide N.No. 17/2024 dated 27.09.2024) Inserted vide Finance (No.2) Act, 2024 ] shall, mutatis mutandis, apply for determination of tax and penalty. Order by proper officer within 30 days of reply to show cause notice Upon receipt of the reply to the said show cause notice in FORM GST CMP-06 , the proper officer shall 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 the composition scheme from the date of the option or from the date of the event concerning such contravention, as the case may be. Deemed Denial for other places of Business under same PAN Note : Application for denial of the option to pay tax under section 10 in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.