Validity of GST composition levy/ Rule‑6 of CGST Rules 2017/ Rule‑6 of GST Composition Levy Rule

6. Valid­i­ty of com­po­si­tion levy.- 

(1) The option exer­cised by a reg­is­tered per­son to pay tax under sec­tion 10 shall remain valid so long as he sat­is­fies all the con­di­tions men­tioned in the said sec­tion and under these

• The per­son referred to in sub-rule (1) shall be liable to pay tax under sub-sec­tion (1) of sec­tion 9 from the day he ceas­es to sat­is­fy any of the con­di­tions men­tioned in sec­tion 10 or the pro­vi­sions of this Chap­ter and shall issue tax invoice for every tax­able sup­ply made there­after and he shall also file an inti­ma­tion for with­draw­al from the scheme in FORM GST CMP-04 with­in sev­en days of the occur­rence of such
• The reg­is­tered per­son who intends to with­draw from the com­po­si­tion scheme shall, before the date of such with­draw­al, file an appli­ca­tion in FORM GST CMP-04, duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code, elec­tron­i­cal­ly on the com­mon portal.
• Where the prop­er offi­cer has rea­sons to believe that the reg­is­tered per­son was not eli­gi­ble to pay tax under sec­tion 10 or has con­tra­vened the pro­vi­sions of the Act or pro­vi­sions of this Chap­ter, 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 sec­tion 10 shall not be
• Upon receipt of the reply to the show cause notice issued under sub-rule (4) from the reg­is­tered per­son in FORM GST CMP-06, the prop­er offi­cer shall issue an order in FORM GST CMP-07 with­in a peri­od of thir­ty days of the receipt of such reply, either accept­ing the reply, or deny­ing the option to pay tax under sec­tion 10 from the date of the option or from the date of the event con­cern­ing such con­tra­ven­tion, as the case may
• Every per­son who has fur­nished an inti­ma­tion under sub-rule (2) or filed an appli­ca­tion for with­draw­al under sub-rule (3) or a per­son in respect of whom an order of with­draw­al of option has been passed in FORM GST CMP-07 under sub-rule (5), may elec­tron­i­cal­ly fur­nish at the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Com­mis­sion­er, a state­ment in FORM GST ITC-01 con­tain­ing details of the stock of inputs and inputs con­tained in semi-fin­ished or fin­ished goods held in stock by him on the date on which the option is with­drawn or denied, with­in a peri­od of thir­ty days from the date from which the option is with­drawn or from the date of the order passed in FORM GST CMP-07, as the case may be.

Any inti­ma­tion or appli­ca­tion for with­draw­al under sub-rule (2) or (3) or denial of the option to pay tax under sec­tion 10 in accor­dance with sub-rule (5) in respect of any place of busi­ness in any State or Union ter­ri­to­ry, shall be deemed to be an inti­ma­tion in respect of all oth­er places of busi­ness reg­is­tered on the same Per­ma­nent Account Number.