Subject
Denial of composition option by tax authorities and effective date thereof
Content
Rule 6 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to asthe “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 CentralGoods and Services Tax Act, 2017 (h…