Denial of composition option by tax authorities and effective date thereof

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..... ioners/Deputy Commissioners/ Assistant Commissioner/State Tax Officers/ State Tax, Chhattisgarh (All) …………………………………………. Subject: Denial of composition option by tax authorities and effective date thereof - Reg. Madam /Sir, Rule 6 of the Chhattisgarh Goods and Services Tax Rul .....

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..... m the composition scheme shall take effect in a case where the composition taxpayer has exercised such option to withdraw. Doubts have also been 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 th .....

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..... hdraw 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 SGST Rules, where the proper officer has reasons to believe that the registered person was not .....

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..... hat in a case where the taxpayer has sought withdrawal from the composition scheme, the effective date shall be the date indicated by him in his intimation/application filed 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 filed. If at any stage it is found that he has contravened any of the pro .....

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..... shall be liable to pay tax under section 9 of the SGST Act from the date of issue of the order in FORM GST CMP-07. Provisions of section 18(1)(c) of the SGST Act shall apply for claiming credit on inputs held in stock, inputs contained in semi-finished or finished goods held in stock and on capital goods on the date immediately preceding the date of issue of the order. 6. It is requested that su .....

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