9911796707
TMI BlogDenial of composition option by tax authorities and effective date thereofX X X X Extracts X X X X X X X X Extracts X X X X ..... and Services Tax Rules, 2017 (hereinafter referred to as the "GGST 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 Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation has been sought regarding the follow up action to be taken by the tax authorities when the composition option is denied to the taxpayer retrospectively. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercise of its powers conferred by section 168 (1) of the GGST Act, hereby clarifies the is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eve that the registered person was not eligible to pay tax under section 10 of the GGST Act or has contravened the provisions of the GGST Act or the GGST 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 GGST Act shall not be denied. Upon receipt of the reply to the show cause notice from the registered person in FO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that he has contravened any of the provisions of the GGST Act or the GGST Rules, action may be initiated for recovery of tax, interest and penalty. In case of denial of option by the tax authorities, the effective date of such denial shall be from a date, including any retrospective date as may be determined by tax authorities, but shall not be prior to the date of contravention of the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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