Most asked questions from the Government on GST.

Levy of and Exemption from Tax

Question 23

Q 23.  What are the penal consequences if a person opts for the composition scheme in violation of the conditions?

Ans. If a taxable person has paid tax under the composition scheme though he was not eligible for the scheme then 

the person would be liable to penalty and the provisions of section 73 or 74 shall be applicable for determination of tax and penalty.