TMI BlogAction for contravention of any provisions of composition levyX X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Order by proper officer within 30 days of reply to show cause notice Upon receipt of the reply to the said show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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