Denial of composition option by tax authorities and effective date thereof

Posted Date : 03-Jan-2019 , 07:21:23 pm | Posted By CASANSAAR print

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Denial of composition option by tax authorities and effective date thereof - Reg.
Rule 6 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the “CGST 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 Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”) and the CGST Rules.

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