Form GST–CMP-05
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 withinfifteen 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
Signature
Name of Proper Officer
Designation
Jurisdiction
Place
Date
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