FORM GST CMP-05: Notice for denial of option to pay tax under section 10

Important Keyword: FORM GST CMP-05, section 10.

FORM GST CMP-05

[See rule 6(4)]

Reference No. <<…>>                                                                                      << Date >>

To GSTIN

Name

Address

Notice for denial of option to pay tax under section 10

Whereas on the basis of information which has come to my notice, it appears that you have violated the conditions and restrictions necessary for availing of the composition scheme under section 10 of the Act. I therefore propose to deny the option to you to pay tax under the said section for the following reasons: –

1

2

3

….

You are hereby directed to furnish a reply to this notice within fifteen working days from the date of service of this notice.

You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM.

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits

Place: Date:

Signature:

Name of Proper Officer:
Designation:
Jurisdiction:

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Official Income Tax Return filing website: https://incometaxindia.gov.in/