Where the taxpayer has sought withdrawal from the composition ...
Taxpayer Withdrawal from GST Composition Scheme: Effective Date Tied to FORM GST CMP-04 Application Submission Date.
December 31, 2018
Circulars GST
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.
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